SHRI UMESH KUMAR BHARATI,VERNA vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI
What did the Tribunal hold?
The Tribunal dismissed the assessee's miscellaneous applications as withdrawn. The Revenue did not object to the withdrawal.
What were the facts?
The assessee filed two miscellaneous applications seeking to recall a previous ITAT order that allowed the Revenue's appeals. The assessee later filed a letter seeking to withdraw these miscellaneous applications.
What were the issues?
Whether the assessee's miscellaneous applications for recalling the ITAT's order should be allowed to be withdrawn.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH : PANAJI
Before: SHRI SATBEER SINGH GODARA & SHRI G.D. PADMAHSHALI
These assessee’s twin miscellaneous applications filed u/sec.254(2) of the Income Tax Act, 1961 (in short "the Act") seeks to recall/recall the tribunal’s common order dated 06.04.2022 allowing the corresponding Revenue’s main appeals ITA.Nos.179 & 180/PAN./2019.
Heard both the parties at length. Case files perused.
2 MA.Nos.3 &4/PAN./2022 2. Learned counsel representing the assessee has filed a letter dated 05.08.2023 seeking to withdraw the instant twin miscellaneous applications reading as under :
Learned DR has expressed no objection.
We, therefore, dismiss these assessee’s twin miscellaneous applications of the assessee as withdrawn in above
3 MA.Nos.3 &4/PAN./2022 terms. Ordered accordingly. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 23.08.2023.
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