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

ITA 115/ASR/2022

AI Insights

The case involved Smt. Manjit Kaur, who appealed against the order of the Principal Commissioner of Income Tax, Amritsar, concerning the Assessment Year 2012-13. Initially, the assessment was revisited under section 263, leading to a reassessment by the ITO, which accepted the assessee's return income. On 14.03.2023, the assessee's counsel submitted an application to withdraw the appeal, which was not opposed by the respondent. Consequently, the tribunal dismissed the appeal as withdrawn on 17.03.2023.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114533 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 29-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 115/Asr/2022 Assessment Year: 2012-13 Smt. Manjit Kaur W/o Sh. Tehal Singh, H. No. 14869, St. No. 9, Adarsh Nagar, Bathinda [PAN: BTLPK 8441A] (Appellant) V. Pr. CIT-1, Amritsar (Respondent) Appellant by Sh. J. K. Gupta, Adv. & Ms. Jyotsna, CA Respondent by Smt. Balwinder Kaur, CIT- DR Date of Hearing : 14.03.2023 Date of Pronouncement : 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 ITA No. 115/Asr/2022 Manjeet Kaur v. Pr. CIT 2 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 Therefore, he requested that the appeal of the assessee may be allowed to be withdrawn. 3.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 Accordingly, the appeal filed by the assessee is dismissed as withdrawn.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 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order