ASHVINI VIPUL DANIGOND,PR. CIT, PUNE-1 vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE-1, PUNE

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ITA 117/PUN/2021Status: DisposedITAT Pune05 October 2021AY 2016-173 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal as the Principal Commissioner had restored the matter to the Assessing Officer for fresh adjudication. The Revenue had no objection.

What were the facts?

The assessee filed an appeal before the ITAT against an order under Section 263. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal before the ITAT when the underlying matter has been restored for fresh adjudication by the lower authority.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Pramod Shingte
For Respondent: Shri Deepak Garg
Hearing: 05.10.2021Pronounced: 05.10.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 05.10.2021 Sr.PS/PS 2 Draft placed before author 05.10.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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