SHRI ASHWANI MALHOTRA,AMRITSAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, AMRITSAR

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ITA 73/ASR/2022Status: DisposedITAT Amritsar13 April 2023AY 2017-183 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as infructuous because the assessment order passed by the AO NFAC, Delhi had accepted the assessee's contentions.

What were the facts?

The assessee filed an appeal against an order of the Pr. Commissioner of Income Tax. The assessee later requested to withdraw the appeal due to unavoidable reasons.

What were the issues?

Whether the assessee's appeal should be withdrawn. The appeal became infructuous as the underlying assessment was favorably decided for the assessee.

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. Rajinder Kaur, CIT- DR
Hearing: 12.04.2023Pronounced: 13.04.2023

This appeal has been filed by the assessee against the order of the Ld. Pr. Commissioner of Income Tax-1, Amritsar dated 16.03.2022 in respect of Assessment Year: 2017-18.

Ashwani Malhotra v. Pr. CIT 2. At the outset, the ld. counsel for the assessee has submitted vide application dated Nil that the AO NFAC, Delhi while framing the assessment in pursuance of the order passed u/s 263 has accepted the contentions of the assessee, vide assessment order dated 31.03.2023.

Therefore, he requested that the appeal of the assessee may be allowed to be withdrawn, by contending in the aforesaid application as under:

“With reference to above, it is most respectfully submitted that due to certain unavoidable reasons, I want to withdraw my Appeal No. 73/Asr/2022 in the above said case. Your good self is requested to kindly allow me to for the same. I shall be highly thankful to your good self for this act of kindness. I feel sorry for any inconvenience caused to your Honorable court.”

3.

The Ld. D.R. has no objection to the request of the assessee for withdrawal of the appeal.

4.

Accordingly, the appeal filed by the assessee is dismissed as infructuous.

Order pronounced in the open court on 13.04.2023

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