SRI KAUVERY MEDICA L CARE (INDIA) LTD.,THENNUR vs. ACIT,TDS CIRCLE, MADURAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), (National Faceless Appeal Centre [NFAC], Delhi dated 29.03.2022 relevant to the assessment year 2013-14.

The appeal filed by the assessee is delayed by 262 days in filing the appeal. Despite defect notice was issued, the assessee has not filed petition for condonation of delay. Moreover, the assessee has also not filed 26AS, which was mentioned in the defect notice issued to the assessee. Thus, the appeal filed by the assessee is not maintainable and liable to be dismissed. However, when the appeal came up for hearing, the ld. Counsel for the assessee has prayed for withdrawal of the appeal, against which, the ld. DR has not raised any objection. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 06th April, 2023 at Chennai.