M/S SANJAY CONSTRUCTION INDUSTRIES, PARATWADA V. TH PRINCIPAL C.I.T.-1, Nagpur

ITA 46/NAG/2016

AI Insights

The case involves Sanjay Construction Industries, the appellant, who filed an appeal against the order of the Pr. Commissioner of Income Tax-1, Nagpur, for the assessment year 2010-11. The appeal was initially delayed by 289 days, for which a notarized affidavit was submitted, and the delay was condoned. However, the appellant later filed an application to withdraw the appeal, expressing their intention not to press the appeal against the revision order under section 263, as they preferred to contest the related issues in a pending appeal before the CIT(Appeals). The Departmental Representative did not object to the withdrawal. Consequently, the Tribunal dismissed the appeal as withdrawn.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 132786 (ITAT-NAGPUR)
• Duration Of Justice: 16 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-11-2022
• Assessment Year: misc
• Appeal Filed On: 02-09-2006
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.46/NAG/2016 धनिाारण वर्ा / Assessment Year : 2010-11 Sanjay Construction Industries, Sadar Bazar, Paratwada PAN : AADFS2333R .......अपीलार्थी / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Nagpur ......प्रत्यर्थी / Respondent Assessee by : Shri Mahavir Atal Revenue by : Shri Kailash G. Kanojiya सुनवाई की तारीख / Date of Hearing : 09-11-2022 घोषणा की तारीख / Date of Pronouncement : 17-11-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 18-03-2015 passed by the Pr. Commissioner of Income Tax-1, Nagpur (“PCIT”) for assessment year 2010-11. 2. We find that this appeal was filed with a delay of 289 days. To condone the said delay, the assessee filed notarized affidavit dated 05-01- 2017 explaining the reasons for delay. On perusal of the same, upon hearing both the parties, the delay of 289 days is condoned. 2 ITA No.46/NAG/2016, A.Y. 2010-11 3. The assessee filed an application dated 11-11-2022 seeking permission to withdraw the present appeal. The relevant extract of the application reads as under : “With all humbleness and if your kindness permit, we do not wish to press this appeal. The present appeal was filed against the revision order passed by the learned PCIT under section 263. Vide 263, order, the learned PCIT set aside the original assessment order passed by the Assessing Officer. The Assessing Officer as per the directions of the PCIT, passed a consequential order under section 143(3) r.w.s. 263. Assessee has preferred appeal against the said assessment order which is pending before CIT(Appeals). Assessee will pursue and contest the additions before CIT(Appeals). We humbly wish to submit that we do not wish to press this appeal against revision order u/s. 263. For this act of kindness, assessee shall always remain obliged.” 4. Shri Kailash G. Kanojiya, the ld. DR reported no objection in case the assessee wishes to withdraw the appeal. 5. In view of the request made by the assessee the appeal is dismissed as withdrawn. Order pronounced in the open court on 17 th November, 2022. Sd/- Sd/- (Dr. Dipak P. Ripote) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 17 th November, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT-1, Nagpur. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, / DR, ITAT, Nagpur. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune