OMSHANTI UNIVERSAL PRIVATE LIMITED,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE(NFAC), DELHI

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ITA 2695/MUM/2023Status: DisposedITAT Mumbai24 August 2023AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and found it to be cogent. The Tribunal accepted the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee requested to withdraw the appeal, stating they had filed it manually and online and wished to retain the manually filed appeal.

What were the issues?

Whether the assessee's request to withdraw the appeal should be accepted.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C‘ BENCH

For Respondent: Ms. Mahima Nair
Hearing: 11/08/2023Pronounced: 24/08/2023

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 24/05/2023 passed by National Faceless Appeal Centre (NFAC) Delhi by the quantum of assessment passed u/s.147 r.w.s. 143(3) for A.Y.2013-14.

2.

Assessee vide its letter prayed for withdrawal of appeal in A.Y.2013-14. For the sake of convenience, we are reproducing the contents of the said Application as under:-

1.

M/s. Omshanti Universal Pvt. Ltd. With reference to above, we would like to state that we had manually filed an appeal before the ITAT Mumbai bench dated 30.06.2023 (Copy Enclosed) and the same appeal was filed online vide Acknowledgement No:1690880448 dated 01.08.2023 (Copy Enclosed) Therefore we request your honours to kindly allow us to withdraw the appeal filed on 01.08.2023 bearing Acknowledgement No: 1690880448. 245/2 In light of the above we would like to retain the appeal filed manually dated 30.06.2023. With regards to above we kindly request your honour to accept and acknowledge the same.

3.

Ld. DR has not raised any objection.

4.

We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Appeal as withdrawn.

5.

In the result, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced on 24th August, 2023.

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