Daitari Sahoo, Cuttack V. Pr.CIT-1, Bhubaneswar

ITA 34/CTK/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2951 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 06-02-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HIMANSHU JENA; S NARAHARI SWAIN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Daitari Sahoo, C/O Shree Panchamukhi Store, Malgodown, Cuttack PAN/GIR No (Appellant Assessee by Per Bench This is an appeal filed by the assessee against the ord CIT, Bhubaneswar Revision No.PCIT, Bhubaneswar the assessment year 2. S/Shri Narahari Swain, Himanshu Jena and P.K.Mishra, Advs appeared for the assessee and Shri IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.34/CTK/2023 Assessment Year : 2017-18 Daitari Sahoo, C/O Shree Panchamukhi Store, Malgodown, Cuttack Vs. PCIT, Bhubaneswar PAN/GIR No.AGHPS 3717 R (Appellant) .. ( Respondent Assessee by : S/Shri Narahari Swain, Himanshu Jena and P.K.Mishra, Advs Revenue by : Shri S.C.Mohanty, ld Sr DR Date of Hearing : 17/0 Date of Pronouncement : 17/0 O R D E R This is an appeal filed by the assessee against the ord CIT, Bhubaneswar-1 passed u/s. 263 of the Act dated PCIT, Bhubaneswar-1/Revision-63/100000257488/2021 the assessment year 2017-18. S/Shri Narahari Swain, Himanshu Jena and P.K.Mishra, Advs appeared for the assessee and Shri Ld Sr. DR appeared for the revenue. Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER PCIT, Bhubaneswar-1 Respondent) Narahari Swain, Himanshu Jena and : Shri S.C.Mohanty, ld Sr DR 04/2024 /04/2024 This is an appeal filed by the assessee against the order of the ld Pr. dated 14.1.2022 in 63/100000257488/2021 for S/Shri Narahari Swain, Himanshu Jena and P.K.Mishra, Advs ld AR Ld Sr. DR appeared for the revenue. ITA No.34/CTK/2023 Assessment Year : 2017-18 Page2 | 2 3. Vide petition dated 17.4.2024, ld ARs have sought to withdraw the appeal filed before the Tribunal stating the reason that during the pendency of appeal, the Assessing Officer, NFAC has passed the consequential assessment order u/s.143(3) r.w.s 263 r.w.s 144B of the Act dated 8.3.2023, therefore, the impugned appeal filed before the Tribunal has become infructuous. Ld Sr DR did not have any objection to the withdrawal of the appeal. In view of above, we permit the assessee to withdraw the appeal. 4. In the result, appeal of the assessee stands dismissed as withdrawn. Order dictated and pronounced in the open court on 17/04/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/04/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Daitari Sahoo, C/O Shree Panchamukhi Store, Malgodown, Cuttack 2. The Respondent: PCIT, Bhubaneswar-1 3. DR, ITAT, Cuttack 4. Guard file. //True Copy//