Hi-Tech Estates & Promoters Pvt. Ltd., Bhubaneswar V. Principal CIT-1, Bhubaneswar

ITA 88/CTK/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1441 (ITAT-CUTTACK)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 17-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE S/ AND ARUN KHODPIA, ACCOUNTANT MEMBER Hi-Tech Estates & Promoters Pvt Ltd., Plot No Nagar, Bhubaneswar. PAN/GIR No. (Appellant Per A.K.Khodpia, AM This is an appeal filed by the assessee against the order of the CIT(A), Bhubaneswar year 2016-17. 2. The appeal is time barred by 93 days. The assessee has filed condonation petition to condone the delay. However, when the case was taken up for hearing, it is noticed that the assessee for withdrawing the appeal on the ground that the AO while passing the order u/s.143(3)/263 dated 31.3.2022 has allowed the claim of the IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK S/SHRI CHANDRA MOHAN GARG, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.88/CTK/2021 Assessment Year : 2016-17 Tech Estates & Promoters Pvt Ltd., Plot No-A/103, Saheed Nagar, Bhubaneswar. Vs. DCIT, Circle Bhubaneswar. No.AAACH 9591 G (Appellant) .. ( Respondent Assessee by : Shri B.D.Ojha, AR Revenue by : Shri M.K.Gautam, Date of Hearing : 24/5/ 20 Date of Pronouncement : 24 / O R D E R A.K.Khodpia, AM This is an appeal filed by the assessee against the order of the Bhubaneswar-1 under section 263 of the Act . The appeal is time barred by 93 days. The assessee has filed condonation petition to condone the delay. However, when the case was taken up for hearing, it is noticed that the assessee has filed an application for withdrawing the appeal on the ground that the AO while passing the order u/s.143(3)/263 dated 31.3.2022 has allowed the claim of the Page1 | 2 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER DCIT, Circle-1(1), Bhubaneswar. Respondent) , AR CIT (DR) / 2022 /5/2022 This is an appeal filed by the assessee against the order of the Pr. 1 under section 263 of the Act for the assessment The appeal is time barred by 93 days. The assessee has filed condonation petition to condone the delay. However, when the case was has filed an application for withdrawing the appeal on the ground that the AO while passing the order u/s.143(3)/263 dated 31.3.2022 has allowed the claim of the ITA No.88/CTK/2021 Assessment Year : 2016-17 Page2 | 2 assessee, which was the subject matter of proceedings u/s.263 of the Act. The ld CIT DR also did not have any objection to the request of the assessee. In view of above, there is no necessity to consider the condonation petition filed by the assessee. Consequently, we dismiss the appeal of the assessee in limine as withdrawn. 3. In the result, appeal of the assessee is dismissed. Order pronounced on 24 /5/2022. Sd/- sd/- (Chandra Mohan Garg) (Arun Khodpia) JUDICIAL MEMBER ACCOUNTANT MEMBER Cuttack; Dated 24 /05/2022 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Hi-Tech Estates & Promoters Pvt Ltd., Plot No-A/103, Saheed Nagar, Bhubaneswar 2. The Respondent. DCIT, Circle-1(1), Bhubaneswar. 3. The CIT(A)-, Bhubaneswar 4. Pr.CIT-, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//