M/S ABT INVESTMENTS INDIA P LTD,COIMBATORE vs. ITO, CORP WARD 3, COIMBATORE

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ITA 739/CHNY/2022Status: DisposedITAT Chennai23 March 2023AY 2017-20182 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 Tribunal noted the delay in filing the appeal and the absence of a condonation petition. The assessee then requested to withdraw the appeal, which was not objected to by the Revenue.

What were the facts?

The assessee's appeal was filed with a delay of 150 days. The assessee did not file a petition for condonation of delay. The assessee subsequently prayed for withdrawal of the appeal.

What were the issues?

Maintainability of the appeal due to delay and the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal

Hearing: 23.03.2023Pronounced: 23.03.2023

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax-1, Coimbatore dated 01.02.2022 relevant to the assessment year 2017-18.

2.

The appeal filed by the assessee is delayed by 150 days in filing the appeal. Since the assessee has not filed petition for condonation of delay, this appeal filed by the assessee is not maintainable and liable to be dismissed. However, when the appeal came up for hearing, by filing a petition dated 23.03.20323, 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 Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 23rd March, 2023 at Chennai.

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