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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI B R BASKARAN, AM & MS. KAVITHA RAJAGOPAL, JM
O R D E R Per Kavitha Rajagopal, J M:
This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Faceless Appeal Centre (‘NFAC’ for short) u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2019-20.
The assessee has challenged the grounds of disallowance of Rs.27,53,910/- u/s. 36(1)(va) of the Act towards employees contribution to PF and ESI, which was paid belatedly after the due date under the relevant Act but before filing of the return of income.
(A.Y. 2019-20) M/s. Rich Products & Solutions Pvt. Ltd. vs. ADIT 3. The learned Authorised Representative (ld. AR for short) for the assessee submitted that the assessee intends to withdraw the present appeal and had made a written submission dated 27.03.2021 to that effect.
The learned Departmental Representative (ld. DR for short) for the Revenue had nothing to controvert the same.
Upon hearing both the sides, we hereby direct that the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 27.04.2023