THE PATHARE PRABHU CHARITIES,MUMBAI vs. INCOME TAX OFFICER (EXEM)2(2), MUMBAI

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ITA 2786/MUM/2022Status: DisposedITAT Mumbai30 January 2023AY 2016-20173 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's representative submitted a letter to withdraw the appeals for both assessment years. The Tribunal, having heard the submissions, dismissed the appeals as withdrawn.

What were the facts?

The assessee, a registered charitable trust, filed returns of income which were selected for scrutiny. The Assessing Officer made additions/disallowances, which were confirmed by the CIT(A). The assessee appealed these orders to the ITAT.

What were the issues?

The primary issue was the assessee's intention to withdraw its appeals against the additions/disallowances made by the AO and confirmed by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 12A,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN, AM & MS. KAVITHA RAJAGOPAL, JM

For Appellant: Ms. Ritu Punjabi
For Respondent: Shri A. N. Bhalekar
Hearing: 23.01.2023Pronounced: 30.01.2023

These appeals have 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) passed u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Years (‘A.Y.’ for short) 2016-17 and 2017-18. The assessee has challenged the order of the ld. CIT(A) on various grounds of appeal.

2. Briefly stated the assessee trust is registered with Directorate of Income Tax (Exemption), Mumbai u/s. 12A of the Act and is also registered with Charity Commissioner, Mumbai. The assessee filed its return of income for both the assessment years and the assessee’s case was selected for scrutiny u/s. 143(3) and the assessment (A.O. for short) by making several additions/disallowances.

3. On an appeal before the ld. CIT(A) challenging the assessment order, the ld. CIT(A) confirmed the impugned additions/disallowances.

4. The assessee is in appeal before us, challenging the order of the ld. CIT(A).

5.

The learned Authorised Representative (ld. AR for short) for the assessee submitted vide letter dated 26.12.2022 to withdraw the appeal for both the assessment years under consideration.

6.

The learned Departmental Representative (ld. DR for short) had nothing to controvert the same.

7.

Having heard the rival submissions and perused the materials on record, we hereby dismiss both these appeals as withdrawn on the basis of the withdrawal letter submitted at the bar with the intension not to pursue with these appeals.

8.

In the result, both these appeals are dismissed as withdrawn.

Order pronounced in the open court on 30.01.2023

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