ST. MICHAELS CHURCH,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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ITA 1337/MUM/2021Status: DisposedITAT Mumbai25 February 2022AY 2016-172 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The Tribunal treated the appeal as withdrawn by the assessee. As a consequence of the withdrawal, the appeal was dismissed.

What were the facts?

The assessee church filed an appeal against an order by the CIT(E). Subsequently, the Assessing Officer passed a new assessment order accepting the returned income. The assessee then requested to withdraw the pending appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to a subsequent favorable assessment order, which the revenue did not object to.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “E” MUMBAI

Before: SHRI KULDIP SINGH & SHRI AMARJIT SINGH

For Respondent: Mr. Amol Kirtane, DR
Hearing: 09/02/2022Pronounced: 25/02/2022

ORDER PER AMARJIT SINGH, A.M. The present appeal is filed by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Exemption), Mumbai [in short ‘CIT(E)’], which in turn arises from the assessment order passed by the AO u/s 143(3) of the Income Tax Act, 1961, dated 18.12.2018 for the assessment year (AY) 2016-17.

2.

During the course of hearing, the Ld. counsel of the assessee submitted that he is withdrawing this appeal vide letter dated 04.02.2022. The assessee submitted that the Assessing Officer has passed the assessment order dated 29th December 2021 u/s 263/143(3) r.w.s. 144B of the Act and has accepted the 2 St. Michael’s Church returned income of ₹82,760/-. Therefore, the assessee has requested to allow him to withdraw this appeal filed for assessment year 2016-17.

3.

Ld. Departmental Representative (DR) has no objection to the same.

4.

Therefore, we treat the appeal as withdrawn and the same stand dismissed.

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