SMT. SMITA ASHOK THAKKAR,MUMBAI vs. ACIT CENTRAL CIRCLE-39, MUMBAI

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ITA 6014/MUM/2024Status: DisposedITAT Mumbai29 April 2025AY 2012-13Bench: SHRI AMIT SHUKLA, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel informed the tribunal that the assessee did not wish to press the appeal. Consequently, the tribunal dismissed the appeal as not pressed.

What were the facts?

The assessee filed an appeal against an order passed by the Ld. CIT(A)-52 for AY 2012-13. The appeal was noted to be time-barred by 904 days.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee no longer wishes to press it, despite being time-barred.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI AMIT SHUKLASHRI PRABHASH SHANKAR

For Appellant: Shri Rajesh Shah, Shri Manish Sareen, DR सुनवाईकीतारीख/
For Respondent: Shri Manish Sareen

(िनधा�रणवष� / Assessment Year: 2012-13) Smt. Smita Ashok ACIT, Central Circle- Thakkar, 39 1st Floor, Currimjee Kautilya Bhawan, बनाम/ Building, Mahatama Avenue-3, Near Videsh Vs. Gandhi Road, Bhavan, G-Block BKC, Mumbai-400001 BKC Complex, Bandra East, Mumbai-400051 �थायीलेखासं./जीआइआरसं./PAN No. AABPT2808E (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Shri Rajesh Shah ��थ�कीओरसे/Respondent by : Shri Manish Sareen, CIT-DR सुनवाईकीतारीख/ : 28.04.2025 Date of Hearing घोषणाकीतारीख / : 29.04.2025 Date of Pronouncement आदेश / O R D E R

PER AMIT SHUKLA, JUDICIAL MEMBER:

1.

The aforesaid appeal has been filed by the assessee against the impugned order dated 06.01.2021, passed by Ld. CIT(A)-52,

2.

At the outset, the appeal of the assessee is time barred by 904 days. At the time of hearing, the learned counsel appearing on behalf of the assessee submitted that the assessee does not want to press the present appeal. Accordingly, the appeal of the assessee is dismissed as not pressed.

5.

In the net result, the appeal filed by the assessee stands dismissed as withdrawn. Orders pronounced in the open court on 29th April, 2025. Sd/- Sd/- (Prabhash Shankar) (Amit Shukla) Accountant Member Judicial Member मुंबई Mumbai; िदनांक Dated : 29/04/2025 Prabhat आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. 4. आयकरआयु�/ CIT- concerned िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6.

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