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Facts
The assessee sought withdrawal of their appeal to take appropriate legal steps after the CCIT rejected their application for condonation of delay in filing the return of income for claiming deduction u/s 80P. The revenue did not object to the withdrawal.
Held
The Tribunal granted permission to the assessee to withdraw the present appeal. Consequently, the Second Appeal was dismissed as infructuous.
Key Issues
Whether the assessee should be permitted to withdraw the appeal to pursue other legal remedies after the rejection of condonation of delay by the CCIT.
Sections Cited
80P, 147, 148, 143(3)
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & SHRI HON’BLE JAGADISH
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] dated 02.07.2025 for Assessment Year 2019-20.
At the outset, the ld. counsel for the assessee has filed order dated 09.02.2024 passed by the ld. CCIT, Madurai rejecting the application seeking condonation of delay in filing return of income to claim deduction u/s 80P of the Income Tax Act, 1961 [‘Act’ in short]. In the light of the order of the ld.CCIT, she further sought withdrawal of the present appeal to take appropriate legal steps as per law.
Per contra, the ld.DR Mr. ARV Srinivasan, CIT for the revenue did not object to the prayer of the ld.AR for the assessee.
We have heard rival submissions and perused the order dated 09.02.2024 passed by the ld. CCIT, Madurai rejecting the application seeking condonation of delay in filing return of income to claim deduction u/s 80P of the Income Tax Act. Ld.DR also has no objection to withdrawing appeal by the assessee. Hence, in the light of the above statement of parties, permission is granted to the ld. AR to withdraw the present appeal to take appropriate legal steps as per law in the light of the order dated 09.02.2024 passed by the ld. CCIT, Madurai.
SA No.72/Chny/2025:
In the light of withdrawal of captioned appeal, this SA 72/Chny/2025 is dismissed as infructuous.
SA No.72/Chny/2025 Sathankulam Taluk Teacher Co-operative Thrift and Credit Society TB69 5. In the result, appeal filed by the assessee is dismissed as withdrawn and SA 72/Chny/2025 is dismissed as infructuous.
Order pronounced on the 30th day of December, 2025, in Chennai.