SHRI AMIT SINGH,PATHANKOT vs. INCOME TAX OFFICER WARD-6 (1), PATHANKOT

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ITA 247/ASR/2023Status: DisposedITAT Amritsar10 November 2023AY 2010-11Bench: DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeals. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the assessment and penalty orders for AY 2010-11. The assessee later withdrew these appeals before the CIT(A) as the original assessment order was declared non-est due to a revision order under Section 263.

What were the issues?

Whether the appeals are infructuous and can be withdrawn by the assessee due to the assessment order being declared non-est.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

For Respondent: Smt. Ratinder Kaur, Sr. DR
Hearing: 07.11.2023Pronounced: 10.11.2023

Both the captioned appeals have been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi even dated 28.06.2023 in respect of Assessment Year: 2010-11.

2.

At the outset, the ld. counsel for the assessee submitted that the assessee has withdrawn the appeals vide his letter dated 29.07.2021 filed before the ld. CIT(A) stating therein as under:

3.

Consequent to the order of the ld. Pr. Commissioner of Income Tax-1, Amritsar u/s 263 of the Income Tax Act, 1961, the assessment order has been

4.

Accordingly, he prayed that the appeals filed against the assessment order and consequently penalty order in & 247/Asr/2023 respectively may be treated as withdrawn.

5.

The ld. DR has no objection to the request of the assessee.

6.

Accordingly, the subject appeals are allowed to be withdrawn.

7.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 10.11.2023

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