VANITA VISHRAM EDUCATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD
What did the Tribunal hold?
The Tribunal considered the submissions of both the learned Authorized Representative (AR) for the assessee and the learned Departmental Representative (DR) for the revenue. The assessee had filed an application seeking withdrawal of the present appeal. The Revenue's representative had no objection to this request. In light of the no objection from the Revenue and the assessee's explicit request, the Tribunal allowed the request for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. The Tribunal did not decide on any substantive issues related to the assessment or the original grounds of appeal, as the appeal was disposed of on a procedural basis. The operative direction was to dismiss the appeal as withdrawn.
What were the facts?
The assessee, Vanita Vishram Education Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Surat Bench. The appeal was against an order passed by the Commissioner of Income Tax (Exemption), Ahmedabad. The assessment year(s) are not recorded in the judgment. The dispute pertains to an appeal filed by the assessee. The procedural history involves the assessee filing an application seeking withdrawal of the present appeal, to which the Revenue had no objection.
What were the issues?
1. Whether the assessee's application for withdrawal of the appeal should be allowed? (Question of procedure) Assessee's Contention: The assessee, through its authorized representative (AR), filed an application seeking withdrawal of the present appeal. No specific reasons or legal grounds for withdrawal were detailed in the judgment, other than the filing of the application itself. Revenue's Contention: The learned Departmental Representative (DR) for the revenue stated that they had no objection if the withdrawal of the appeal was permitted by the Tribunal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI
Per B.M. Biyani, AM:
We have heard learned Representatives of both sides and considered their submissions.
Ld. AR for assessee has filed following application seeking withdrawal of present appeal: Vanita Vishram Education Trust Vs CIT(E), A.Y. - NA Vanita Vishram Education Trust Vs CIT(E), A.Y. - NA
Ld. DR for revenue has no objection if withdrawal is permitted.
In view of above, the request for withdrawal is allowed and the present appeal is dismissed as withdrawn.
Resultantly, this app
The order continues below.
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