Case Number: ITA 46/DEL/2021
Appellant: Kailash Coal and Coke Ltd, Behind Dharmkanta, Kanth Road, Harthala, Moradabad, UP-244001
Respondent: DCIT Central Circle, Moradabad
Assessment Year: 2014-15
Case Filed On: 2021-01-25
Order Type: Final Tribunal Order
Date of Order: 2023-01-06
Pronounced On: 2023-01-06
The case involves Kailash Coal and Coke Ltd, Moradabad, which filed an appeal against the order dated 25.11.2019 passed by the Commissioner of Income Tax (Appeals)-III, Lucknow under Section 153A r.w.s 143(3) of the Income Tax Act, 1961 for the assessment year 2014-15. The appellant company challenged the assessment made by the DCIT Central Circle, Moradabad, alleging discrepancies and seeking relief.
The primary issue in this case was the appeal filed by Kailash Coal and Coke Ltd against the order under Section 153A r.w.s 143(3) of the Income Tax Act, 1961, which involves reassessment proceedings following a search operation.
The appeal was filed by Kailash Coal and Coke Ltd, represented by Shri Mayank Patawari, C.A. The revenue was represented by Shri T. Kipgen, CIT-D.R. The case was heard on 07.11.2022 by the Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘C’ consisting of Sh. Anil Chaturvedi, Accountant Member, and Sh. Anubhav Sharma, Judicial Member.
During the proceedings, the assessee filed an application dated 07.11.2022 seeking the withdrawal of the appeal. The revenue had no objection to the withdrawal request made by the assessee.
The ITAT Delhi Bench ‘C’ considered the request made by the assessee to withdraw the appeal. After hearing the rival submissions and perusing the material available on record, the Tribunal allowed the withdrawal request. Consequently, the appeal was dismissed as withdrawn.
The Tribunal, after considering the application for withdrawal and the lack of objection from the revenue, dismissed the appeal of Kailash Coal and Coke Ltd as withdrawn. The original grounds of appeal were deemed infructuous, and no further legal proceedings were pursued.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘C’, NEW DELHI
BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER
ITA No.46/Del/2021
(Assessment Year 2014-15)
Kailash Coal and Coke Ltd
Behind Dharmkanta, Kanth Road, Harthala, Moradabad, UP-244001
PAN No. AADCK 2014 Q Vs. DCIT Central Circle Moradabad
(APPELLANT) (RESPONDENT)
Assessee by: Shri Mayank Patawari, C.A.
Revenue by: Shri T. Kipgen, CIT-D.R.
Date of hearing: 07.11.2022
Date of Pronouncement: 06.01.2023
ORDER
PER ANIL CHATURVEDI, AM:
This appeal filed by the assessee is directed against the order dated 25.11.2019 passed by the Commissioner of Income Tax (Appeals)-III, Lucknow under Section 153A r.w.s 143(3) of the Income Tax Act, 1961 for Assessment Year 2014-15.
Assessee has filed an application dated 07.11.2022 seeking the withdrawal of the appeal. Revenue has no objection in assessee withdrawing the appeal.
We have heard the rival submissions and perused the material available on record. In view of the aforesaid request of the assessee, the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 06.01.2023
sd/- (ANUBHAV SHARMA) JUDICIAL MEMBER
sd/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER
Date: 06.01.2023
PY*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR ITAT NEW DELHI
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