SHRI SANJAYKUMAR P. SARAF, Nagpur V. PRINCIPAL C.I.T. -III, Nagpur

ITA 149/NAG/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2946 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 19-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 143(3); 201; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH , NAG PUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI O.P. KANT , AM ITA N O. 149 / NAG / 201 7 ASSESSMENT YEAR: 2009 - 10 SANJAY KUMAR P SARAF, CA, MAHAVIR ATAL, 4 TH FLOOR, BHIWAPURKAR CHAMBERS, MEHADIA SQUARE, DHANTOLI - 12 VS. PR.C.I.T. - III NAGPUR. P A N NO.: AMYPS 1487 K APPELLANT RESPONDENT ASSESSEE B Y: SHRI MAHAVIR ATAL (CA) REVENUE BY : SHRI PRADEEP HED A OO ( CIT - DR ) DATE OF HEARING : 25/10 /2021 DATE OF PRONOUNCEMENT : 25 / 10 /20 2 1 ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. PR.CIT - III, NAGPUR DATED 02/03/2017 PASSED U/S 263 OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT) FOR THE A.Y. 2009 - 10. 2. AT THE TIME OF HEARING, THE ASSESSEE MOVED AN APPLICATION FOR WITHDRAWAL OF THE PRESENT APPEAL MENTIONING THE FACT THAT THE A.O. HAS PASSED A CONSEQUENTIAL ORDER U/S 143(3) R.W.S 263 OF THE ACT AND THE ASSESSE HAS ACCEPTED THE ORDER PASSED BY THE A.O., THEREFORE, HE PRAYED TO WITHDRAW THE PRESENT APPEAL. ITA 149 / NAG /20 1 7 _ SANJAY KUMAR P SARAF VS P CIT 2 3. THE LD. CIT - DR HAS RAISED NO OBJECTION, IF THE BENCH PERMITS THE ASSESSEE TO WITHDRAW HIS APPEAL. 5. CONSIDERING THE APPLICATION FILED BY THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE A.O. HAS PASSED A CONSEQUENTIAL ORDER U/S 143(3) R.W.S 26 3 OF THE ACT AND THE ASSESSE HAS ACCEPTED THE SAME. THEREFORE, IN VIEW OF THE ABOVE, WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCT OBER , 2021. SD/ - SD/ - ( O.P. KANT ) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER NAG PUR DATED : - 25 / 10 /202 1 *RANJAN COPY OF THE O RDER FORWARDED TO: 1. THE APPELLANT - SHRI SANJAY KUMAR P SARAF, CHANDRAPUR . 2. THE RESPO NDENT - THE PR.C.I.T. - III, NAGPUR. 3. CIT 4. THE CIT(A) 5. DR, ITAT , NAG PUR 6. GUARD FILE (ITA NO. 149 / NAG /20 1 7 ) BY ORDER, ASST. REGISTRAR