HARITA FEHRER LIMITED,CHENNAI vs. ACIT SALARY CIRCLE II, CHENNAI

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ITA 3113/CHNY/2019Status: DisposedITAT Chennai22 November 2022AY 2011-123 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 to withdraw the current appeal. This was because the original appeal had been restored, making the current appeal redundant.

What were the facts?

The assessee filed an appeal (ITA No. 3113/CHNY/2019) after a previous appeal for the same assessment year was dismissed. The assessee later filed a Miscellaneous Application which resulted in the restoration of the original appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to the restoration of a previously dismissed appeal for the same assessment year.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH & SHRI MANOJ KUMAR AGGARWAL

Hearing: 22.11.2022Pronounced: 22.11.2022

आयकर अपीलीय अिधकरण, ‘ए’ �यायपीठ,चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी महावीर �सह, उपा�य� एवं �ी मनोज कुमार अ�वाल, लेखा सद�य के सम� BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 3113/CHNY/2019 िनधा�रण वष�/Assessment Year: 2011 - 12 Harita Fehrer Ltd., The ACIT, No.29, Jayalakshmi Estates, vs. Salary Circle II, Haddows Road, Chennai Chennai – 600 006. PAN: AACCH 1037R (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : S/Shri C. Pradeep Dinodia, CA, Ravi Kumar, CA & Anil Kumar, CA ��यथ� क� ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT सुनवाई क� तार�ख/Date of Hearing : 22.11.2022 घोषणा क� तार�ख/Date of Pronouncement : 22.11.2022 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT:

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals) – 13, Chennai in dated 07.05.2018. The assessment was framed by the ACIT, Salary Circle II, Chennai for the assessment year 2011-12 u/s.263 of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 21.02.2014.

2.

At the outset, the ld.AR for the assessee stated that the assessee wants to withdraw this appeal. The ld.AR filed a petition for withdrawal of appeal by the assessee dated 22.11.2022, which reads as under:- “Most respectfully, it is stated that the Appellant Company has filed an appeal against the CIT(A) order passed on dated 07.05.2018 for AY 201 1-12. The said appeal has been dismissed by the Hon'ble Chennai ITAT due to certain defects as notified in the said appeal has not been rectified/corrected by the Assessee. However, the assessee under the bona-fide belief that post dismissal of its first appeal in limine by the Hon'ble Tribunal, filed a fresh appeal i.e. 8 days of the dismissal order received to the Assessee.

However, during the course of hearing of second round of appeal on 13th June, 2022, the assessee has been advised by the Hon'ble Bench to file a 'Miscellaneous Application' (MA) against the dismissal order of relevant year. Thus, the Assessee had filed MA (i.e. 59/Chny/2022) and the same has been disposed off with the direction to restore the original appeal of the Assessee Company.

Under these circumstance, the Assessee wishes to withdraw the appeal on the ground the original appeal filed in first instance has been restored. Therefore, it is prayed before your honor that aforementioned appeal may kindly be allowed to be withdrawn for which act of kindness we shall ever oblige.”

3.

When this was pointed out to ld. Senior DR, he has not raised any objection for withdrawal of appeal. Hence, we dismiss the appeal as withdrawn.

4.

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

Order pronounced in the open court on 22nd November, 2022 at Chennai.

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