VARDHMAN SEWA KANDRA,JALORE vs. CIT(E), JAIPUR, JAIPUR
What did the Tribunal hold?
The tribunal permitted the withdrawal of the appeal as no objection was raised by the Revenue. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against an order under Section 12AA(1)(b)(ii) of the Income-tax Act. The assessee did not appear for the hearing. An application for withdrawal of the appeal was filed by the assessee.
What were the issues?
Whether the assessee's appeal can be dismissed as withdrawn when an application for withdrawal is filed and not objected to by the respondent.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH :DB
Before: SHRI SAKTIJIT DEY, VICE- & SHRI GIRISH AGRAWAL
O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of learned Commissioner of Income-tax (Exemption), Jaipur – DIN & Order No.ITBA/Exm/S/EXM1/2020-21/1027931048(1) dated 09.09.2020 against the order under Section 12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).
Vardhman Sewa Kandra,Jalore- AY: 2020-21
None appeared on behalf of the assessee. However, an application for withdrawal of this appeal is placed on record which is dated 06.09.2023 owning to fact that registration has been granted effective from 21.10.2021 to the assessee. Learned CIT-DR raised any objection on the withdrawal application of the assessee. Accordingly, we permit for the withdrawal of the appeal.
In the result, appeal of the assessee stands dismissed as withdrawn.
Order is pronounced in the open court on 12.09.2023.
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