M/s. Chandan Impex, Pune V. Deputy Commissioner of Income-tax, Circle - 2, Pune

MA 201/PUN/2022

AI Insights

The case involves a miscellaneous application under section 254(2) of the Income Tax Act, 1961, filed by M/s. Chandan Impex, seeking to recall an earlier tribunal order that dismissed their appeal as withdrawn. The tribunal, after hearing both parties and reviewing the case files, noted the assessee's request to withdraw the application and acknowledged the Revenue's non-objection to this withdrawal. Consequently, the tribunal dismissed the application as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137047 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: A
• Next Hearing Date: 20-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 18-09-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND INTURI RAMA RAO, ACCOUNTANT MEMBER M.A.No.201/PUN./2022 Arising out of ITA No.2305/PUN./2017 - Assessment Year - 2011-2012 M/s. Chandan Impex, 186, Jai Gandhi Complex, Market Yard, Pune – 411 037. PAN AAGFC4553Q vs. The DCIT, Circle-2, Pune. Applicant Respondent आदेश / ORDER PER SATBEER SINGH GODARA, JM : This assessee’s miscellaneous application filed u/s. 254(2) of the Income Tax Act, 1961 [in short “the Act”] seeks to recall this tribunal’s order dated 06.09.2022 passed in the main appeal ITA.No.2305/PUN./2017 in dismissing the appeal of the assessee as withdrawn. Heard both the parties. Case files perused. 2. Learned counsel submits at the outset that the assessee herein wishes to withdraw it’s instant miscellaneous application as Assessee by : Shri V.L. Jain Revenue by : Shri M.G. Jasnani Date of hearing : 21.04.2023 Date of pronouncement : 25.04.2023 2 M.A.No.201/PUN./2022 premature at this stage. The Revenue is fair enough in not objecting to the assessee’s foregoing withdrawal prayer. Ordered accordingly. 3. This assessee’s miscellaneous application is dismissed as withdrawn in above terms. Order pronounced in the open Court on this the 25 th day of April, 2023. Sd/- Sd/- (INTURI RAMA RAO) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated : 25 th April, 2023. VBP Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-4, B.O. Bhavan, Pune-Satara Road, Bibwewadi Corner, Parvati, Pune – 411 009. 4. The Pr. CIT-3, Pune. 5. DR, ITAT, “A” Bench, Pune. 6. Guard File. BY ORDER // True Copy // Senior Private Secretary ITAT, Pune.