HARVEST INDIA MISSION,VISAKHAPATNAM vs. THE COMMISSIONER OF INCOME TAX, EXEMPTIONS, HYDERABAD

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ITA 435/VIZ/2018Status: DisposedITAT Visakhapatnam03 March 2021AY 2018-192 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and, in light of the peculiar facts and circumstances, allowed the prayer. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee, M/s. Harvest India Mission, filed an appeal against an order passed by the CIT(Exemptions). Subsequently, the assessee filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE

For Appellant: Shri C. Kameswara Rao, CA
For Respondent: Shri D.K. Sonawal, CIT DR
Hearing: 17/02/2021

O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER

This appeal has been preferred by the assessee against the order dated 12/07/2018 impugned herein passed by the ld.CIT(E), Hyderabad u/sec. 12AA of the Income Tax Act, 1961 (hereinafter referred to as "Act").

2.

The assessee has filed an application for withdrawal of the appeal with a request to treat the appeal as withdrawn. The ld.DR has raised no objection.

3.

Considering the peculiar facts and circumstances and in view of the prayer of the assessee, we are inclined to allow the prayer of the assessee for withdrawing the appeal as withdrawn. Consequently, appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal filed by the assessee stands dismissed as withdrawn. Order Pronounced in open Court on this 03rd day of March, 2021.

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