What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals, allowing them to keep all contentions open.

The assessee filed appeals against orders of the CIT(A) for assessment years 2008-09 and 2009-10. During the hearing, the assessee's authorized representative requested to withdraw the appeals.

What were the issues?

Whether the assessee can withdraw the appeals without prejudice to their rights to raise contentions later.

Modest Inrastructure Ltd vs JCIT | ITAT Mumbai 2025

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI VIKRAM SINGH YADAVSHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Ruturaj H. Gurjar

For Respondent: Shri Leyaqat Ali, Sr.DR

Date of Hearing – 08/04/2025 Date of Order - 09/04/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeals against the separate impugned orders dated 11/11/2011 and 17.12.2012, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals) - 5, Mumbai, [“learned CIT(A)”], for the assessment years 2008-09 and 2009-10, respectively.

During the hearing, the learned Authorized Representative (“learned AR”) at the outset, submitted that the assessee seeks to withdraw the present appeals for the assessment years 2008-09 and 2009-10. In this regard, the learned AR placed on record letter dated 8th April, 2025 by the assessee company, which reads as follows: “Re: Modes Infrastructure Ltd. Sub: ITA/366/MUM/2012 – AY 2008-09 & ITA/1744/MUM/2013 – AY 2009-10 Request for liberty to withdraw the captioned Appeals Respected Hon’ble Member, We by way of this letter, are making a humble request before the Hon’ble Bench, to withdraw the captioned matters by keeping all the contentions open. In these circumstances we request the Hon’ble Bench to kindly consider and oblige. Thanking you, Yours sincerely For MODEST INFRASTRUCTURE PVT. LTD.

CA SHARMILA PRABHU DIRECTOR” 3. In view of the above, we accept the assessee’s request to withdraw the present appeals for the assessment years 2008-09 and 2009-10.

In the result, both appeals by the assessee are dismissed as withdrawn. Order pronounced in the open Court on 09/04/2025

MODEST INRASTRUCTURE LTD,MUMBAI vs. JT CIT CIR 2(2), MUMBAI

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