JNS INSTRUMENTS LTD.,NEW DELHI vs. PRCIT,CENTRAL-2, NEW DELHI

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ITA 3900/DEL/2018Status: DisposedITAT Delhi24 May 2023AY 2014-152 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's counsel informed the Tribunal that the assessee wished to withdraw the appeal. The Tribunal accepted this submission and dismissed the appeal as withdrawn.

What were the facts?

The assessee, JNS Instruments Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2014-15. The appeal was against an order passed by the Assessing Officer under Section 143(3) of the Income-tax Act.

What were the issues?

The primary issue was the assessee's request to withdraw their appeal before the Tribunal.

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, DELHI BENCH : C : DELHI

Before: SHRI C.M. GARG & SHRI M. BALAGANESH

For Appellant: Shri Madhur Aggarwal, Advocate
Hearing: 18.05.2023Pronounced: 24.05.2023

ORDER

PER M. BALAGANESH, AM:

1.

This appeal in for AY 2014-15 arises out of the order of the Commissioner of Income Tax (Appeals), Central II, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No.PCIT(C)-2/2017- 18/3119 dated 28/29.03.2018 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 30.03.2016 by the Assessing Officer (hereinafter referred to as ‘ld. AO’).

2.

At the time of hearing, the ld. AR before us submitted that he has been instructed to state that the appeal filed by the assessee be withdrawn. Though he promised to the Bench to file a letter in this regard before the end of the day, the same was not filed by the assessee. However, the submission made by the ld. AR is reckoned as a statement made from the bar and, accordingly, the appeal of the assessee is hereby dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed as ‘withdrawn.’ Order pronounced in the open court on 24.05.2023

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