HEMSON PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), MUMBAI

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ITA 2288/MUM/2022Status: DisposedITAT Mumbai29 November 2022AY 2015-163 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 Tribunal allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as infructuous.

What were the facts?

The assessee filed an appeal against an order of the National Faceless Appeal Centre concerning assessment year 2015-16. The assessee later sought to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “H” MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI SANDEEP SINGH KARHAIL

For Appellant: Mr. Ravish Bhasin, (Director)
For Respondent: Mr. Tejinder Pal Singh Anand, DR
Hearing: 23/11/2022Pronounced: 29/11/2022

PER OM PRAKASH KANT, AM

1.

This appeal has been preferred by the assessee against the order dated 02.06.2022 passed by the Ld. National Faceless Appeal Centre (hereinafter shall be referred as ‘Ld. First Appellate Authority’), for assessment year 2015-16, raising following grounds:

Hemson Private Limited Hemson Private Limited 2 ITA No. 2288/M/2022

1. On the facts and in the circumstances of the case the facts and in the circumstances of the case the facts and in the circumstances of the case and in law, the NFAC grossly erred in not allowing and in law, the NFAC grossly erred in not allowing and in law, the NFAC grossly erred in not allowing balance 50% of the claimed expenses for AY 2015 balance 50% of the claimed expenses for AY 2015-16 16. The appellant craves leave to add, alter, vary, omit, The appellant craves leave to add, alter, vary, omit, The appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at substitute or amend the above grounds of appeal, at substitute or amend the above grounds of appeal, at any time before or at, the time of appeal, so as to any time before or at, the time of appeal, so as to any time before or at, the time of appeal, so as to enable the Hon’ble Tribunal to decide the appeal in enable the Hon’ble Tribunal to decide the appeal in enable the Hon’ble Tribunal to decide the appeal in accordance with the law. accordance with the law.

2.

At the outset, before us, At the outset, before us, the assessee who appeared the assessee who appeared in person, submitted to seek withdrawal of the appeal. The application for submitted to seek withdrawal of the appeal. The application f submitted to seek withdrawal of the appeal. The application f withdrawal filed by the assessee is placed on record. withdrawal filed by the assessee is placed on record. withdrawal filed by the assessee is placed on record.

2.1 In view of request of the assessee, the appeal is allowed as In view of request of the assessee, the appeal is allowed as In view of request of the assessee, the appeal is allowed as withdrawn and accordingly dismissed as infructuous. withdrawn and accordingly dismissed as infructuous. withdrawn and accordingly dismissed as infructuous.

3.

In the result, the appeal filed by the assessee is dismissed as In the result, the appeal filed by the assessee is dismissed as In the result, the appeal filed by the assessee is dismissed as infructuous.

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