SHRI AMIT SINGH , PATHANKOT V. INCOME TAX OFFICER WARD-6 (1), PATHANKOT

ITA 247/ASR/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5408 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-11-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 27-08-2023
• 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. Nos. 246 & 247/Asr/2023 Assessment Year: 2010-11 Sh. Amit Singh S/o Sh. Karnail Singh R/o Vill. Manwal, Tehsil & Distt. Pathankot [PAN: BFLPS 9017J] Vs. Income Tax Officer, Ward-6(1), Pathankot (Appellant) (Respondent) Appellant by : Tarsem Lal, Adv. Respondent by: Smt. Ratinder Kaur, Sr. DR Date of Hearing: 07.11.2023 Date of Pronouncement: 10.11.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi even dated 28.06.2023 in respect of Assessment Year: 2010-11. 2. At the outset, the ld. counsel for the assessee submitted that the assessee has withdrawn the appeals vide his letter dated 29.07.2021 filed before the ld. CIT(A) stating therein as under: ITA Nos. 246 & 247/Asr/2023 Amit Singh v. ITO 2 3. Consequent to the order of the ld. Pr. Commissioner of Income Tax-1, Amritsar u/s 263 of the Income Tax Act, 1961, the assessment order has been ITA Nos. 246 & 247/Asr/2023 Amit Singh v. ITO 3 declared as non-est. Thus, the appeals against the said assessment order which is vacated by the ld. Pr. CIT has become infructuous. 4. Accordingly, he prayed that the appeals filed against the assessment order and consequently penalty order in ITA Nos. 246 & 247/Asr/2023 respectively may be treated as withdrawn. 5. The ld. DR has no objection to the request of the assessee. 6. Accordingly, the subject appeals are allowed to be withdrawn. 7. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on 10.11.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T. True Copy By Order