MEASAGE PEER PANCHAL EDUCATIONAL AND WELEFARE TRUST,SRINAGAR vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

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ITA 357/ASR/2019Status: DisposedITAT Amritsar17 February 2023AY 2019-202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income Tax (Exemptions). The assessee later filed an application to withdraw the appeal, stating they had filed another appeal against a related order which was being heard concurrently.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal. The assessee sought withdrawal due to filing a separate appeal against a related order.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

For Respondent: Smt. Rajinder Kaur, CIT-DR
Hearing: 13.02.2023Pronounced: 17.02.2023

ORDER Per Dr. M. L. Meena, AM:

This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 20.03.2019.

Peer Panchal Educational and Welfare Trust v. CIT(E) 2. The Ld. Counsel for the assessee has filed an online application dated 13.02.2023, requesting to withdraw the appeal wherein it contents as under:

“We wish to withdraw the appeal No. 357/Asr/2019, as the assessee has already filed an appeal against the order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 28.09.2018 under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 which is argued and heard today. In view of the above, it is prayed that we may kindly allowed to withdraw the appeal.”

3.

The Ld. D.R. has no objection.

4.

Accordingly, the Ld. Counsel is allowed to withdraw the appeal.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 17.02.2023

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