BHAVYA JATIN LATHIA,MUMBAI vs. ITO27(1)(2), VASHI

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ITA 2020/MUM/2025Status: DisposedITAT Mumbai20 June 2025AY 2011-12Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal, noting no objection from the Ld.DR, allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the Ld.CIT(A)'s order for AY 2011-12. The assessee's AR requested to withdraw the appeal because the Ld.CIT(A) had remitted the matter back to the AO for re-examination, and the assessee intended to pursue the matter before the AO.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal before the tribunal, given that the Ld.CIT(A) had already remitted the case back to the AO for re-examination.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “B” BENCH : MUMBAI

Before: SHRI VIKRAM SINGH YADAV & MS. KAVITHA RAJAGOPAL

Assessment Year : 2011-12 Bhavya Jatin Lathia, ITO, Ward-27(1)(2), 101/2B, Om Sai CHS, Mumbai. Tagore Nagar, vs. Vikhroli East, Mumbai Maharashtra-400083. PAN : AGLPL2130M (Appellant) (Respondent) For Assessee : Shri Mandar Vaidya, Adv. For Revenue : Shri Leyaqat Ali Aafaqui Date of Hearing : 19-06-2025 Date of Pronouncement : 20-06-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 02-01-2025, pertaining to Assessment Year (AY) 2011-12.

2.

During the course of hearing, the Ld. AR has requested the Bench that the assessee is seeking permission to withdraw this appeal as the Ld.CIT(A) under the amended law has remitted the matter to the file of the AO for re-examination of the matter and the assessee shall be pursuing the same before the AO and in this regard, a written request dated 19-06- 2025 seeking permission to withdraw subject appeal was also filed which has been placed on record.

3.

The Ld.DR didn‟t raise any specific objection to such request for withdrawal of the subject appeal.

4.

Having heard both the parties and taking into consideration the request so made by the Ld.AR on behalf of the assessee, we are inclined to allow this appeal of the assessee to be withdrawn and accordingly, dismiss this appeal as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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