PNR PRIME REALTY LIMITED, CBE. V. CPC(TDS),TDS-WARD-2, COIMBATORE

ITA 15/CHNY/2023

AI Insights

The case involves four appeals filed by PNR Prime Realty Limited against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2014-15. The appeals were related to orders passed under section 200A(1) of the Income Tax Act, 1961. During the hearing, the counsel for the assessee submitted a petition to withdraw the appeals, which was not opposed by the DR. Consequently, the tribunal dismissed all the appeals as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135427 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-02-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 05-01-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.14, 15, 16, 17/Chny/2023 िनधाŊरण वषŊ/Assessment Year: 2014-15 [24Q, Q-3; 24Q, Q-4; 26Q, Q-3 & 26Q, Q-4] PNR Prime Realty Limited, 3 rd Floor, Viswa Paradise Apartments, No. 23/2, Kalidas Road, Ramnagar, Coimbatore 641 009. [PAN:AABCP0629A] Vs. CPC(TDS)/ TDS Ward – 2, Coimbatore. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Saroj Kumar Parida, Advocate ŮȑथŎ की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई की तारीख/ Date of hearing : 28.02.2023 घोषणा की तारीख /Date of Pronouncement : 28.02.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: These four appeals filed by the assessee are directed against separate orders of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, dated 15.11.2022 for 24Q, Q-3 & 26Q, Q-3 and order dated 14.11.2022 for 24Q, Q-4 & 26Q, Q- 4 relevant to the assessment year 2014-15 passed under section 200A(1) of the Income Tax Act, 1961 [“Act” in short]. I.T.A. Nos.14-17/Chny/23 2 2. When these appeals were taken up for hearing, by filing a petition dated 28.02.2023, the ld. Counsel for the assessee has prayed for withdrawal of the appeals as the ld. Counsel was instructed to seek permission to withdraw the appeals filed by the assessee, against which, the ld. DR has not opposed. In view of the above, all the appeals filed by the assessee are dismissed as withdrawn. 3. In the result, all the appeals filed by the assessee are dismissed. Order pronounced in the open court on 28 th February, 2023 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 28.02.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.