SHRI PRAKASH CHAMPALAL HEDA , AMRAVATI V. COMMISSIONER OF INCOME TAX -1 , NAGPUR

ITA 10/NAG/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2657 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 17-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO.10/NAG/2019 ASSESSMENT YEAR: 201415 SHRI PRAKASH CHAMPALAL HEDA, NEW CONGRESS NAGAR, AMRAVATI, MAHARASHTRA VS. COMMISSIONER OF INCOME TAX1, NAGPUR PAN :AACPH5817J (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THE PRESENT APPEAL IS DIRECTED AGAINST ORDER DATED 18.12.2018 PASSED BY LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX1, NAGPUR UNDER SECTION 263 OF THE INCOMETAX ACT, 1961 (IN SHORT THE ACT) FOR ASSESSMENT YEAR 201415. 2. THE LEARNED COUNSEL FOR THE ASSESSEE FILED AN APPLICATION DATED 22.10.2021 WHEREBY HE HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASSESSING OFFICER HAS PASSED A CONSEQUENTIAL ORDER UNDER SECTION 143(3) R.W.S. 263 OF THE ACT. APPELLANT BY SH. MAHAVIR ATAL, CA RESPONDENT BY SH. PRADEEP HEDAOO, CIT(DR) DATE OF HEARING 27.10.2021 DATE OF PRONOUNCEMENT 27.10.2021 ITA NO. 10/NAG/2019 2 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD, INCLUDING THE APPLICATION FOR WITHDRAWAL OF THE APPEAL. 4. IN VIEW OF ABOVE, THE APPEAL IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/ SD/ (SANDEEP GOSAIN) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 TH OCTOBER, 2021. RK/ COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, NAGPUR CITY CONCERNED; (5) THE DR, ITAT, NAGPUR; (6) GUARD FILE. TRUE COPY BY ORDER (A.R./SR. P.S./P.S.) ITAT, NAGPUR