SHRI AVIN RAJPUT, FEROZPUR V. PRINCIPAL COMMISSIONER OF INCOME TAX, CIVIL STATION, BATHINDA

ITA 204/ASR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3802 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-01-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 12-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 204/ASR/2018 AS SESSMENT YEAR: 2015-16 AVIN RAJPUT S/O SH. OM PARKASH 332, KIRTI NAGAR, FEROZEPUR CITY [PAN: AAEFK 5049F] VS. PRINCIPAL COMMISSION OF INCOME TAX CIVIL STATION, BATHINDA (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SH. CHARAN DASS (D.R.) DATE OF HEARING: 31.01.2019 DATE OF PRONOUNCEMENT: 31.01.201 9 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE ASSESSEE AGITATING THE ORD ER U/S. 263 OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREINAFTER) DATED 29.03.2 018 BY THE PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA (PR.CIT' FOR SHORT) IN RES PECT OF THE ASSESSEES ASSESSMENT U/S. 143(3) OF THE ACT FOR THE ASSESSMENT YEAR (AY) 2015-16. 2. THE ASSESSEE HAS VIDE LETTER DATED 04.01.2019 BY HIS COUNSEL, SH. SUD, COMMUNICATED TO THE TRIBUNAL THAT THE ASSESSING OFF ICER (AO) HAVING SINCE FRAMED THE ASSESSMENT ACCEPTING THE ASSESSEES RETURNED IN COME, THE INSTANT APPEAL CHALLENGING THE SECTION 263 ORDER BECOMES INFRUCTUO US, AND THAT THEREFORE THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL, WHICH MAY BE ACCORDINGLY BE TREATED AS WITHDRAWN. ITA NO.204/ASR/2018 (AY 2015-16) AVIN RAJPUT V. PR. CIT 2 3. THE LD. DEPARTMENTAL REPRESENTATIVE (DR), SH. CH ARAN DASS, ON BEING INFORMED OF THE SAID REQUEST, WOULD SUBMIT THAT THE REVENUE HAS NO OBJECTION IN THE ACCEPTANCE OF THE ASSESSEES REQUEST FOR THE WITHDRAWAL OF HIS APPEAL. 4. WE, ACCORDINGLY, HAVE NO HESITATION IN, ALLOWING THE ASSESSEES REQUEST, DIRECTING THE DISMISSAL OF THE CAPTIONED APPEAL AS WITHDRAWN. WE DECIDE ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 31, 2 019 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 31.01.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: AVIN RAJPUT S/O OM PARKASH, 332, KIRTI NAGAR, FEROZEPUR CITY (2) THE RESPONDENT: PRINCIPAL COMMISSION OF INC OME TAX CIVIL STATION, BATHINDA (3) THE PR. CIT, BATHINDA (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T T RUE COPY BY ORDER