Satyapal Daryani, Jabalpur V. Principal Commissioner of Income Tax-1, Jabalpur

ITA 9/JAB/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1981 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 08-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (Through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 09/JAB/2021 (Asst. Year : 2016-17) Appellant by : Shri Anil Kumar Gupta, FCA Respondent by : Shri U.B. Mishra, CIT-DR Date of hearing : 29/06/2022 Date of pronouncement : 29/06/2022 O R D E R Per Sanjay Arora, AM: This is an appeal by the Assessee agitating the revision of his assessment u/s. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 29/12/2018 for Assessment Year (AY) 2016-17. 2. At the very outset, it was submitted by Shri Gupta, ld. counsel for the assessee, with reference to assessee’s application dated 24/06/2022 that the assessee wishes to withdraw of his appeal as he did not want to enlarge litigation. Permission for the same was accordingly prayed for, to which Shri Kumar, ld.DR did not object. Satyapal Daryani, 46, APR Colony, Katanga, Jabalpur (MP). [PAN : ADAPD 3852 E] vs. Pr.CIT-1, Jabalpur. (Appellant) (Respondent) ITA No. 09/JAB/2021 (A.Y. 2016-17) Satyapal Daryani v. Pr. CIT 2 | P a g e 3. We have heard the parties, and perused the material on record. Assessment pursuant to s.263 order has since been made on 23/03/2022 accepting assessee’s income of Rs. 37,25,330 (and agricultural income of Rs. 30,13,320), i.e., as originally assessed u/s. 143(3) on 29/12/2018. Under the circumstances, the instant appeal is rendered academic. We, accordingly, have no hesitation in accepting the assessee’s prayer and, accordingly permit withdrawal of his instant appeal. We decide accordingly. 4. In the result, the assessee’s appeal is dismissed as withdrawn. Order Pronounced in open Court on June 29, 2022. Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 29/06/2022 vr/- Copy to: 1. The Appellant: Satyapal Daryani, 46, APR Colony, Katanga, Jabalpur (MP). 2. The Respondent: Principal CIT-1, Jabalpur. 3. The CI T-D.R., I TAT, Jabalpur. 4. Guard file. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.