SHRI ABDUL RASHID, BILASPUR,BILASPUR(CG) vs. THE DY. COMMISSIONER OF INCOME TAX,CIRCLE, 1(1),BILASPUR, BILASPUR(CG)

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ITA 91/BIL/2017Status: DisposedITAT Raipur17 November 2022AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal and noted that the revenue did not object. Consequently, the withdrawal of the appeal was allowed.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeal) which arose from the order of the Assessing Officer. The assessee later sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's application for withdrawal of the appeal should be allowed.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & DR. DIPAK P. RIPOTE

For Respondent: Shri G.N Singh, Sr. DR
Hearing: 31.10.2022Pronounced: 17.11.2022

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the CIT(Appeal), Bilaspur, dated 09.03.2017, which in turn arises from the order passed by the A.O. u/s. 143(3) of the Income- tax Act, 1961 (for short ‘Act’), dated 15.01.2016 for A.Y. 2013-14.

2.

The assessee by filing a letter dated nil has sought liberty to withdraw the present appeal.

3.

The Ld. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of withdrawal of the appeal by the assessee appellant.

4.

Considering the aforesaid concession of the assessee who has sought to withdraw the present appeal, which had not been objected by the department, we herein allow the withdrawal of the captioned appeal.

5.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of our aforesaid observations.

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