M/S. NIKITA GEMS PVT LTD.,MUMBAI vs. DCIT, CC-1(1), MUMBAI

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ITA 411/MUM/2023Status: DisposedITAT Mumbai18 April 2023AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw both appeals. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for AY 2013-14 and 2014-15. The assessee's representative informed the tribunal that the assessee was not interested in pursuing these appeals and wished to withdraw them.

What were the issues?

The primary issue was the assessee's request to withdraw their pending appeals before the tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘SMC’ BENCH, MUMBAI.

Before: Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM)

For Respondent: Ms. Naina K. Kumar
Hearing: 18.04.2023Pronounced: 18.04.2023

Heard together (2 matters)

I.T.A. No. 411/Mum/2023
I.T.A. No. 412/Mum/2023

Read from the judgment's own cause title. This page is filed under one of them.

Per B.R.Baskaran (AM) :-

1.

Both the appeals filed by the assessee are directed against the orders passed by the learned CIT(A)-47, Mumbai and they relate to A.Y. 2013-14 & 2014-15.

2.

None appeared on behalf of the assessee. However, learned AR of the assessee has filed a letter stating that the assessee is not interested in prosecuting these appeals and further stated that he has been instructed to withdraw both the appeals.

3.

Learned DR did not object to the plea of the learned AR made in the letter. Accordingly, we allow the assessee to withdraw both the appeals.

4.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Pronounced in the open court on 18.4.2023.

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