Case Number: ITA 188/DEL/2021
Appellant: Vikas Agarwal, Bulandshahr
Respondent: PCIT, Kanpur
Assessment Year: 2017-18
Result: 2017-18
Case Filed on: 2021-03-08
Order Type: Final Tribunal Order
Date of Order: 2023-02-03
Pronounced on: 2023-02-03
The appellant, Vikas Agarwal, filed an appeal against the order dated 07.01.2021 passed by the Principal Commissioner of Income-Tax (Central), Kanpur under Section 263 of the Income-Tax Act, 1961 for the assessment year 2017-18. The case was heard by the Income Tax Appellate Tribunal, Delhi Bench ‘H’ on 03.02.2023.
The appeal was directed against the decision of the Principal Commissioner of Income-Tax (PCIT), Kanpur, which pertained to the revision of the assessment order under Section 263. The appellant challenged the order, leading to the reassessment of the case.
During the proceedings, the appellant, Vikas Agarwal, submitted a letter stating that the Assessing Officer had completed the fresh assessment proceedings on 28.02.2022 without making any new additions. The appellant expressed his willingness to withdraw the appeal in light of this development.
The Tribunal reviewed the submission and the accompanying assessment order. Given that no fresh additions were made in the reassessment, the learned Departmental Representative had no objection to the withdrawal of the appeal. The Tribunal accepted the appellant’s request and dismissed the appeal as withdrawn.
The appeal by Vikas Agarwal for the assessment year 2017-18 was dismissed as withdrawn following the completion of fresh assessment proceedings without any new additions. The Tribunal’s decision was announced on 03.02.2023.
Order Pronounced: 3rd February 2023
Judges: G.S. Pannu, President, and Saktijit Dey, Judicial Member
Vikas Agarwal vs. PCIT, Kanpur – 2017-18 Withdrawal After Fresh Assessment
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