Shabbir Hussain Kanchwala, Ujjain V. PCIT-1, Indore, Indore

ITA 58/Ind/2022

AI Insights

The case involves an appeal by the assessee, Shabbir Hussain Kanchwala, against a revision order dated 03.02.2022 by the Pr. Commissioner of Income Tax (Appeals), Indore, for the Assessment Year 2012-13. The appeal was related to the additions made by the AO following the revision order under section 263 of the Income Tax Act. However, the assessee decided to withdraw the appeal, which was subsequently allowed by the tribunal. The Revenue did not object to the withdrawal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130618 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

Page 1 of 3 आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.58/Ind/2022 (Assessment Year:2012-13) Shabbir Hussain Kanchwala 234, Bharat Oil Stores, Kamri Marg, Ujjain Vs. Pr. CIT Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AFWPK 7757 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.05.2023 Date of Pronouncement 30.05.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the revision order dated 03.02.2022 of Pr. Commissioner of Income Tax (Appeals) (in short Ld. Pr. CIT, Indore passed u/s 263 of the Act for Assessment Year 2012- 13. 2. None has appeared on behalf of the assessee however, an application for withdrawal of the appeal has been filed by the assessee which reads as under: ITA No.57/Ind/2023 Shri Rameshwar Mangilal. Page 2 of 3 Page 2 of 3 ITA No.57/Ind/2023 Shri Rameshwar Mangilal. Page 3 of 3 Page 3 of 3 3. Thus, the assessee is seeking permission to withdraw the present appeal as in the order passed by the AO in pursuant to order u/s 263 of the Act except a sum of Rs.8287/- no addition has made by the AO. Ld. DR has no objection if present appeal is allowed to be withdrawn and the same is dismissed. Accordingly, the assessee is allowed to withdraw the present appeal and consequent appeal of the assessee is dismissed being withdrawn. 4. In the result, appeal of assessee is dismissed as withdrawn. The Order is pronounced in the open court after conclusion of the hearing on 30.05.2023 and the same is reduce in writing and signed on the date indicated below. Sd/- Sd/- (B.M. BIYANI) (VIJAY PAL RAO) Accountant Member Judicial Member Indore, 30.05.2023 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore