Income Tax Appellate Tribunal - Ranchi
Umesh Kumar, Godda vs Pcit Dhanbad, Dhanbad on 17 October, 2024
IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI
Shri Partha Sarathi Chaudhury, Judicial Member
Shri Prabhash Shankar, Accountant Member
I.T.A. No. 85/RAN/2024
Assessment Year: 2013-14
Umesh Kumar,
Shivpur Road, Guljarbagh,
Godd (Jharkhand) - 814133
[PAN: AUNPK4343H] ..................................... Appellant
vs.
PCIT, Dhanbad,
Aayakar Bhawan, L.C. Road,
P.O. and Distt- Dhanbad - 826001 .............................. Respondent
Appearances by:
Assessee represented by : None
Department represented by : Smt. Rinku Singh, CIT-DR
Date of concluding the hearing : 17.10.2024
Date of pronouncing the order : 17.10.2024
ORDER
Per Partha Sarathi Chaudhury, Judicial Member
This appeal preferred by the assessee emanates from the order of Ld. Principal Commissioner of Income Tax, Dhanbad (in short 'the Ld. PCIT") dated 16.01.2024 passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for Assessment Year 2013-14 as per the grounds of appeal on record.
2. At the time of hearing, none appeared for the assessee. However, the withdrawal application has been filed by the assessee seeking withdrawal of the present appeal which is placed on record.
3. The relevant extract of the withdrawal application are as follows:
" Most respectfully sheweth:
1. That, the appellant has preferred an appeal before yours against the order of Principal Commissioner of Income Tax, Dhanbad vide order dated 16/01/2024 DIN & Order No :ITBA/REV/F/REV7/202324/ 1059786996(1) I.T.A. No.85/RAN/2024 Umesh Kumar
2. That, by virtue of section 246(1) no appeal lie before Honourable I.T.A.T. against the order passed by the Principal Commissioner of Income Tax. The only remedy available before the Jurisdictional High Court.
3. That the appeal filed before yours is seeking permission for withdraw.
Therefore, prayed that the petition that the petition filed ITA 85/2024 by the appellant should be taken as withdrawn."
4. The Ld. DR has no objection in this regard.
5. We allow the prayer of the assessee to withdraw the instant appeal. Accordingly, this appeal is dismissed as withdrawn.
6. In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 17.10.2024.
Sd/- Sd/-
[Prabhash Shankar] [Partha Sarathi Chaudhury]
Accountant Member Judicial Member
Dated: 17.10.2024.
AK, PS (on tour)
Copy of the order forwarded to:
1. Umesh Kumar
2. PCIT, Dhanbad
3. CIT(A)
4. Pr. CIT, Dhanbad
5. CIT(DR)
6. Guard File
//True copy//
BY ORDER,
(Senior Private Secretary)
(On Tour), ITAT, Ranchi
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