Ganga Sagar Singh, Ghazipur V. PCIT, Varanasi

ITA 77/VNS/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4496 (ITAT-VARANASI)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 01-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL BAJPAI
• Section: 263; 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No. 77/Vns/2018 Assessment Year:2015-16 Shri Ganga Sagar Singh, Vill- Karampur, Post-Karampur, Tehsil-Saidpur, Distt- Ghazipur- 233221 v. The Pr. CIT, O/o the Pr. Commissioner of Tax, AayakarBhawan, M.A. Road, Varanasi- 221002 PAN:AXWPS 6480P (Appellant) (Respondent) Appellant by: None (Application dated 18.04.2022 filed by assessee for Withdrawalof appeal) Respondent by: Shri Sunil Bajpai, CIT(DR) Date of hearing: 18.04.2022 Date of pronouncement: 18.04.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal filed by assessee against the revisionary order dated 20.08.2018 passed by Ld. Pr. Commissioner of Income Tax, Varanasi under Section 263 of the Income-tax Act, 1961. 2. When this appeal came for hearing before the Bench, the Registry has brought to the notice of the Division Bench,that the assessee, Shri Ganga Sagar ITA No.77/Vns/2018 Assessment Year: 2015-16 Shri Ganga Sagar Singh 2 Singh, (PAN No. AXWPS6480P) of village Karampur, Post Karampur, Tehsil Saidpur, District Ghazipur-233221, has filed a letter dated 18.04.2022 with Registry , requesting for withdrawal of his appeal filed with Income Tax Appellate Tribunal, Varanasi Circuit Bench, U.P., as in the opinion of the assessee, the said appeal has now become infructuous. The said letter dated 18.4.2022 is placed on record in file. In the aforesaid letter dated 18.04.2022, the assesseehas stated that revisionary order u/s. 263 was passed by ld. PCIT on 20.08.2018, wherein he has treated the assessment order dated 18.09.2017 passed by the AO u/s. 143(3) , as erroneous and prejudicial to the interest of the Revenue. It is submitted in the said letter that pursuant to the direction of the ld. PCIT vide order dated 20.08.2018 u/s. 263 , the AO has passed an assessment order dated 23.12.2019 in ITBA/COM/F/17/2019- 20/1022954319(1), u/s.143(3) r.w.s. 263 of the Act and in view of this assessment order, the appeal which was filed by the assessee in ITA No. 77/Vns/2018 for A.Y. 2015-16 with tribunal , has now become infructuous and request is made by the assesseethat he wants to withdraw his aforesaid appeal filed with tribunal. None appeared on behalf of the assessee and only the aforesaid application dated 18.04.2022 is filed by the assessee seeking withdrawal of his appeal filed with tribunal, while ld. CIT-DR submitted that Revenue has no objection , if the assessee’s appeal is dismissed. 3. After considering the application filed by the assesseedated 18.04.2022(placed on record) with the Registry seeking withdrawal of his appeal as detailed above in this order, and after considering the arguments of ld. CIT-DR, we hereby dismiss the assesee’sappeal in ITA No. 77/Vns/2018 for ITA No.77/Vns/2018 Assessment Year: 2015-16 Shri Ganga Sagar Singh 3 assessment 2015-16 as being withdrawn. Thus,the appeal filed by the assessee is dismissed as withdrawn. We order accordingly. 4. In the result, the appeal of the assesseein ITA No. 77/Vns/2018 for assessment year 2015-16 is dismissed as withdrawn. Order pronouncedin Open Court on 18.04.2022 at Varanasi, U.P. , at the conclusion of hearing. Sd/- Sd/- [VIJAY PAL RAO] [RAMIT KOCHAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18/04/2022 Aks/- Copy forwarded to: 1. Appellant –1.Shri Ganga Sagar Singh, Village- Karampur, Post-Karampur, Tehsil-Saidpur, Distt- Ghazipur- 233221 2. Respondent2.– The Pr. CIT, O/o the Pr. Commissioner of Tax, AayakarBhawan, M.A. Road, Varanasi- 221002 3. The CIT-DR, ITAT, Varanasi, U.P. 4. The CIT, Varanasi Sr. Private Secretary