Shri Ajay Chandrakar, Kurud V. Pr. Commissioner of Income Tax-1, Raipur

ITA 27/RPR/2022

AI Insights

The case involves an appeal by Ajay Chandrakar against the order of the Principal Commissioner of Income Tax-1, Raipur, which had remanded the matter back to the Assessing Officer for fresh adjudication under section 263 of the Income-tax Act, 1961. Initially, the appeal challenged the order passed under section 143(3) of the Act for the assessment year 2016-17. However, following a consequential assessment where the Assessing Officer accepted the assessee's claim, the assessee decided to withdraw the appeal. The Departmental Representative did not object to this withdrawal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 128043 (ITAT-RAIPUR)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-12-2022
• Assessment Year: 2016-2017
• Appeal Filed On: 20-02-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 27/RPR/2022 Ǔनधा[रण वष[ / Assessment Year : 2016-17 Ajay Chandrakar Ward No.5, Bajrang Chowk, Main Road, Kurud, Pin-493 663 PAN : ABZPC3737G . ......अपीलाथȸ / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ......Ĥ×यथȸ / Respondent Assessee by : Shri Sunil Kumar Agarwal, CA Revenue by : Shri Debashish Lahiri, CIT-DR स ु नवाई कȧ तारȣख / Date of Hearing : 12.12.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 12.12.2022 2 Ajay Chandrakar Vs. The Pr. CIT-1, Raipur ITA No. 27/RPR/2022 आदेश / ORDER PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Pr. Commissioner of Income Tax, Raipur-1 ( for short ‘Pr. CIT’), dated 26.03.2021, which in turn arises from the order passed by the A.O. u/s.143(3) of the Income-tax Act, 1961 (for short ‘Act’), dated 26.11.2018 for A.Y. 2016-17. 2. The Ld. Authorized Representative (for short ‘AR’) for the assessee at the very outset of the hearing of the appeal submitted that the assessee by filing the present appeal had assailed the order passed u/s.263 of the Act, dated 26.03.2021 by the Pr. CIT, Raipur-1 wherein the matter had been remanded to the file of the A.O for fresh adjudication. Elaborating on the reason for seeking withdrawal of the captioned appeal, it was submitted by the Ld. AR that as the assessee’s claim had thereafter been accepted by the A.O in the consequential assessment framed by him u/s. 143(3) r.w.s. 263 r.w.s.144B, dated 23.03.2022, therefore, as instructed the present appeal is sought to be withdrawn. Ld. AR had placed on record a letter dated 12.12.2022 stating the aforesaid facts. 3. The Ld. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of withdrawal of the present appeal by the assessee appellant. 3 Ajay Chandrakar Vs. The Pr. CIT-1, Raipur ITA No. 27/RPR/2022 4. Considering the aforesaid factual position, we permit to the withdrawal of the present appeal. 5. Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of our aforesaid observations. Order pronounced in the open court on 12 th day of December, 2022. Sd/- Sd/- G D PADMAHSHALI RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 12 th December, 2022 SB आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT, Raipur-1 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायप ु र बɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur.