KAILASH COAL AND COKE LTD, MORADABAD V. DCIT CENTRAL CIRCLE, MORADABAD

ITA 46/DEL/2021

AI Insights

The case involves Kailash Coal and Coke Ltd., the appellant, who filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-III, Lucknow, under Section 153A read with Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2014-15. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench \'C\'. During the proceedings, the assessee submitted an application seeking to withdraw the appeal, which the Revenue did not object to. Following the submission, the tribunal dismissed the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116099 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-11-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 24-01-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.46/Del/2021 (Assessment Year 2014-15) Kailash Coal and Coke Ltd. Behind Dharmkanta, Kanth Road, Harthala, Moradabad, UP-244001 PAN No. AADCK 2014 Q Vs. DCIT Central Circle Moradabad (APPELLANT) (RESPONDENT) Assessee by Shri Mayank Patawari, C.A. Revenue by Shri T. Kipgen, CIT-D.R. Date of hearing: 07.11.2022 Date of Pronouncement: 06.01.2023 PER ANIL CHATURVEDI, AM : This appeal filed by the assessee is directed against the order dated 25.11.2019 passed by the Commissioner of Income Tax (Appeals)-III, Lucknow under Section 153A r.w.s 143(3) of the Income Tax Act, 1961 for Assessment Year 2014-15. 2. Assessee has filed an application dated 07.11.2022 seeking the withdrawal of the appeal. Revenue has no objection in assessee withdrawing the appeal. Page 2 of 3 3. We have heard the rival submissions and perused the material available on record. In view of the aforesaid request of the assessee, the appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 06.01.2023 Sd/- Sd/- (ANUBHAV SHARMA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 06.01.2023 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI