HINDUSTAN AEGIS LPG LTD., MUMBAI V. PR.CIT-1, MUMBAI

ITA 2152/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1287 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 06-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 263; 154

Judgement Text

P A G E | 1 ITA NO.2152/MUM/2018 A.Y. 2012 - 13 HINDUSTAN AEGIS LPG LTD. VS. PR. COMMISSIONER OF INCOME TAX - 1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NO.2152/MUM/2018 (ASSESSMENT YEAR: 2012 - 13 ) HINDUSTAN AEGIS LPG LTD., 1202, 12 TH FLOOR, TOWER B PENINSULA BUSINESS PARK G.K. MARG, LOWER PAREL (W), MUMBAI 400 013 VS. PR. COMMISSIONER OF INCOME TAX - 1 ROOM NO. 387, 3 RD FLOOR, AAYAKAR BHAVAN, M.K.ROAD, MUMBAI - 400020 PAN AAACH1470Q (APPELLANT) (RESPONDENT) APPELLANT BY: MS. URVI MEHTA , A.R RESPONDENT BY: SHRI MANOJ KUMAR SINGH , D.R DATE OF HEARING: 04 .06 .2019 DATE OF PRONOUNCEMENT: 0 4 .06 .2019 O R D E R PER RAVISH SOOD, JM THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE PR. COMMISSIONER OF INCOME TAX - 1, MUMBAI, UNDER SEC. 263 OF THE INCOME TAX ACT, 1961, DATED 26.02.2018. 2. THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE AT THE VERY OUTSET OF THE HEARING OF THE APPEAL SUBMITTED THAT THE ASSESSEE SEEKS TO WITHDRAW THE PRESENT APPEAL. THE LD. A.R HAS PLACED ON RECORD A LETTER DATED 31.05.2019 FILED BY THE ASSESSEE SEEKING WITHDRAWAL OF THE PRESENT APPEAL. 3. AS IS DISCERNIBLE FROM THE AFOREMENTIONED LETTER, IT IS CLAIMED BY THE ASSESSEE TH AT POST THE PASSING OF THE IMPUGNED ORDER BY THE CIT P A G E | 2 ITA NO.2152/MUM/2018 A.Y. 2012 - 13 HINDUSTAN AEGIS LPG LTD. VS. PR. COMMISSIONER OF INCOME TAX - 1 UNDER SEC. 263 AND THE CONSEQUENTIAL ORDER PASSED BY THE A.O UNDER SEC. 143(3) R.W.S 263, THE ASSESSEE HAD REQUESTED FOR A CONSEQUENTIAL RELIEF IN THE SUBSEQUENT YEAR I.E AY. 2013 - 14, WHICH WAS ALLOWED B Y THE A.O, VIDE HIS ORDER DATED 08.03.2019 PASSED UNDER SEC. 154 FOR A.Y. 2013 - 14. APART THEREFROM, IT IS SUBMITTED BY THE ASSESSEE THAT THE APPEAL AGAINST THE ORDER OF THE A.O UNDER SEC. 143(3) R.W.S 263 IS PENDING BEFORE THE CIT(A) - 2, MUMBAI. ON THE BASI S OF THE AFORESAID FACTS THE ASSESSEE HAD SOUGHT THE PERMISSION OF THE BENCH TO WITHDRAWN OF THE PRESENT APPEAL. 4. THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT HE HAD NO OBJECTION IN CASE THE APPEAL OF THE ASSESSEE WAS ALLOWED TO BE WITHDRAWN. ACCO RDINGLY, IN THE BACKDROP OF THE AFORESAID FACTS THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL IS ALLOWED. 5. THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRON OUNCED IN THE OPEN COURT ON 0 4 .06.2019 S D / - S D / - ( G. MANJUNATHA) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; 04 .06.2019 PS. ROHIT P A G E | 3 ITA NO.2152/MUM/2018 A.Y. 2012 - 13 HINDUSTAN AEGIS LPG LTD. VS. PR. COMMISSIONER OF INCOME TAX - 1 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI