SMT. SHIKHA SOMANI,JAIPUR vs. ITO, WARD-3(5), JAIPUR

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ITA 1365/JPR/2019Status: DisposedITAT Jaipur15 November 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee applied for withdrawal of the appeal to obtain an Appeal Cancellation Certificate for further procedural steps.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES “A”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1365/JP/2019

For Appellant: Shri B.P. Mundra (CA) jktLo dh vksj ls@
Hearing: 12/11/2021Pronounced: 15/11/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A), Alwar dated 30/10/2019 for the A.Y. 2009-10.

2.

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

The ld. AR of the assessee has filed an application for withdrawal of this appeal mentioning the fact that the assessee filed Form-1 and Form-2 on 25/12/2020. Form-3 has been received on 21/01/2021. For filing Form-4, there is a requirement of Appeal Cancellation Certificate. Therefore, he requested to grant Appeal Cancellation Certificate/Letter. The contention made in the application reads as under:

1.

2 ITA 1365/JP/2019_ Smt. Shikha Somani Vs ITO “With reference to above we are to state that we have filed Form-1 and Form-2 on 25/12/2020. Form-3 has been received on 21/01/2021. We have also made payment of Rs. 16,260/- through Challan No. 01480 dated 29/09/2021. For filing Form-4, there is a requirement of Appeal Cancellation Certificate/Letter. Therefore, we request you to grant us the same so that we can file Form-4. Your honor requested kindly to provide us Appeal Cancellation Certificate/Letter. Thanking you Yours faithfully For Shikha Somani B.P. Mundra/Prabha Rana AR”

4.

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

5.

Therefore, in view of the fact that the assessee has already approached for Appeal Cancellation Certificate and prayed to withdraw the appeal, therefore, we permit the assessee to withdraw this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

6.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 15th November, 2021.

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