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सुिवधई की िधरीख / Date of Hearing 26.03.2025 घोर्णध की िधरीख/Date of Pronouncement 27.03.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee against the order of the Learned Commissioner of Income-tax (Exemption), Mumbai/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(E)”] passed u/s. 250 of the A.Y. 2022-23 Shri Balaji International School Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2022-23.
The assessee has raised the following grounds of appeal: “1) Ld CIT (E) erred in rejecting an application for condonation of delay of one month in filing of form no 10B u/s 119(2(b) of the IT Act, 1961 2) Ld CIT (E) erred in not considering fact that due to COVID and as per the order dt 13/4/2021 issued by the Government of Maharashtra, school run by the appellant was closed from 14/4/2021 till 1/5/2021. 3) Ld CIT (E) erred in not considering fact that accounts could not be finalised as school was closed due to COVID and audit report can be prepared only after accounts are finalised. 4) Ld CIT (E) erred in not considering fact the delay in filing in audit report was due to reasonable cause”
3. At the outset, the Ld. AR has submitted a letter dated 25.03.2025, seeking permission to withdraw the present appeal. In the said letter, the assessee has submitted that since the assessee’s application for condonation of delay in filing the statutory audit report was for AY 2022-23 made u/s 119(2)(b) of the Act was rejected by the Ld. CIT(E) vide order dated 10.02.2025, the assessee filed the present appeal under a bonafide belief that such a rejection order is appealable. Subsequently, it has been made clear during the conference with the counsel that the appropriate remedy against such rejection order is to file challenge before the Hon’ble High Court. Under these circumstances, the assessee has sought permission to withdraw the present appeal.
A.Y. 2022-23 Shri Balaji International School 4. We have considered the reasons for the withdrawal of the appeal submitted by the assessee therefore the appeal is allowed to be withdrawn. 5. In the result, the appeal of the assessee is hereby dismissed as withdrawn. Order pronounced in the open court on 27.03.2025.