SHRIMATI MANJEET KAUR,BATHINDA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, BATHINDA

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ITA 115/ASR/2022Status: DisposedITAT Amritsar17 March 2023AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, as the Assessing Officer had accepted the assessee's contentions.

What were the facts?

The assessee filed an appeal against an order of the Principal Commissioner of Income Tax. During the pendency of the appeal, the Assessing Officer accepted the assessee's contentions and finalized the assessment.

What were the issues?

Whether the appeal filed by the assessee should be withdrawn due to subsequent acceptance of contentions by the AO. The primary issue was the assessee's request for withdrawal.

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 Appellant: Adv. & Ms. Jyotsna, CA
For Respondent: Smt. Balwinder Kaur, CIT- DR
Hearing: 14.03.2023Pronounced: 17.03.2023

ORDER Per Dr. M. L. Meena, AM:

This appeal has been filed by the assessee against the order of the Ld. Pr. Commissioner of Income Tax, Amritsar dated 15.03.2022 in respect of Assessment Year: 2012-13.

2.

At the outset, the ld. counsel for the assessee has submitted vide application dated 14.03.2023 that the AO NFAC, Delhi while framing the Manjeet Kaur v. Pr. CIT assessment in pursuance of the order passed u/s 263 has accepted the contentions of the assessee. He pleaded that the AO has accepted the return income vide assessment order dated 13.01.2023. Therefore, he requested that the appeal of the assessee may be allowed to be withdrawn.

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Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 17.03.2023

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