SHRI SATISH JAIN C/O B.P. MUNDRA & CO. CA, MUNDRA HOUSE, 822-A, SHIVAJI NAGAR, CIVIL LINES JAIPUR,JAIPUR vs. ITO WARD-2(4), JAIPUR, WARD-2(4), JAIPUR

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ITA 768/JPR/2019Status: DisposedITAT Jaipur18 January 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for Assessment Year 2010-11. The assessee later filed an application to withdraw the appeal, stating the need for an Appeal Cancellation Certificate to file Form-4.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal before the Tribunal.

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. 768/JP/2019

For Appellant: Shri B.P. Mundra (CA) jktLo dh vksj ls@
Hearing: 13/01/2021Pronounced: 18/01/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-1, Jaipur dated 20/03/2019 for the A.Y. 2010-11.

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. 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 768/JP/2019_ Shri Satish Jain Vs ITO “With reference to above we are to state that we have filed Form-1 and Form-2 on 20/05/2020. We have also made payment through Challan on 28/12/2020. For filing Form-4, there is a requirement of Appeal Cancellation Certificate. Therefore, we request you to grant us the same so that we can filed Form-4. Your honor requested kindly to provide us Appeal Cancellation Certificate/Letter. Thanking you Yours faithfully For Satish Jain 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The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 his appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.

6.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 18th January, 2021.

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