AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), HYDERABAD

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ITA 344/HYD/2020Status: DisposedITAT Hyderabad19 July 2021AY 2016-174 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessees to withdraw their appeals. Consequently, all the appeals filed by the four assessees were dismissed as withdrawn.

What were the facts?

The assessees filed appeals against orders passed under Section 10(23C)(vi) and Section 143(3) r.w.s 153A of the Income Tax Act. They subsequently filed letters requesting withdrawal of their appeals.

What were the issues?

The primary issue was whether the assessees could withdraw their appeals after having filed them. The Tribunal considered the assessees' request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi),Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “A”, HYDERABAD

Before: SMT. P. MADHAVI DEVI & SHRI A. MOHAN ALANKAMONY

For Appellant: Shri M.V. Joshi
For Respondent: Smt. Anjala Sahu, DR
Hearing: 13/07/2021Pronounced: 19/07/2021

The captioned appeals are filed by the four assessees. to 346/Hyd/2020 are filed by assessee in case of M/s. Aurora Educational Society, Hyderabad; ITA Nos. 347 to 353/Hyd/2020 are filed by the assessee in case of M/s. Church Educational Society, Hyderabad; ITA Nos. 354 to 360/Hyd/2020 are filed by the assessee in case of M/s. Karshak Vidya Parishad, Hyderabad and ITA No.361 to 367/Hyd/2020 are filed by the assessee in case of M/s. Tarakarama Educational Society, Hyderabad. All these appeals are filed against the orders of the Ld. Pr. CIT (Central), Hyderabad in order No. Pr.

CIT(C)/10(23C)/2019-20, dated 26/12/2019 passed U/s. 10(23C)(vi) and against the orders of the ACIT, Central Circle- 2(4), Hyderabad, 30/12/2019 passed U/s. 143(3) r.w.s 153A of the Act for the AYs 2012-13 to 2018-19.

2.

Before us, at the outset, Ld Counsels for the assessees brought our attention to the letters filed before us dated 02/07/2021 and requested that in all these cases the main appeals filed by the assesssees against the orders passed U/s. 10(23C) of the Act were disposed off by the ITAT and therefore, the present appeals of the four assessees may be treated as withdrawn. The relevant portion of the all the above mentioned assessee’s letters are identical and it is extracted herein below for reference:- “……..we hereby submitting petition for withdrawal of appeal in the case of ……..in ITA No……. for the A.Y…... We would like to submit that, the main appeal against order U/s. 10(23C) is filed with the ITAT which was disposed off by the Hon’ble ITAT Bench and in view of that, the appeal may be withdrawn.”

3.

On perusal of the letter dated 02/07/2021 filed by the assessee’s AR seeking permission to withdraw their respective appeals We hereby permit all the above mentioned assessees to withdraw their appeals.

4.

In the result, all the appeals filed by the four assessees are dismissed as withdrawn.

Pronounced in the open Court on the 19th July, 2021.

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