ORISSA DIPLOMA ENGINEERS SERVICE ASSOCIATION,BHUBANESWAR vs. DCIT (CPC), BANGALORE

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ITA 121/CTK/2021Status: DisposedITAT Cuttack19 July 2023AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal after the revenue did not object. Subsequently, the assessee requested to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2016-2017. The appeal was filed with a delay of 173 days, which the assessee attributed to the Covid-19 pandemic.

What were the issues?

The primary issue was the delay in filing the appeal and the subsequent withdrawal of the appeal by the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL

Hearing: 19/07/2023Pronounced: 19/07/2023

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 23003.2021, passed in ITBA/NFAC/S/250/2020-21/1031681333(1), for the assessment year 2016-2017.

2.

The appeal of the assessee is barred by 173 days. In this regard, the assessee has filed an application for condonation of delay along with affidavit, stating therein that the delay was occurred due to Covid-19 pandemic. Ld.CIT-DR also did not object to condone the delay. In view of the above, we condone the delay of 173 days in filing the appeal by the assessee and the appeal is heard finally.

3.

At the outset, ld.AR of the assessee requested to withdraw the present appeal. Accordingly, we dismiss the appeal of the assessee as withdrawn.

4.

In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 19/07/2023.

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