MRS. JYOTHI A MAKWANA,CHENNAI vs. ITO, NCW-9(1), CHENNAI

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ITA 1340/CHNY/2025Status: DisposedITAT Chennai23 July 2025AY 2024-25Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the Id.DR did not object to the prayer for withdrawal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee preferred an appeal against the order of the Ld.CIT(A). The assessee's representative filed a letter stating that the TDS (CPC) had reduced the short deduction demand to Rs.320/- and prayed for the withdrawal of the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on a subsequent reduction in demand and the assessee's request.

Which sections of the Income-tax Act were involved?

Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH

Hearing: 22.07.2025Pronounced: 23.07.2025

Year: 2024-25 v. Mrs.Jyothi A Makwana, The Income Tax Officer, No.111A(2A/B1) SIDCO Industrial Non-Corp Ward-9(1), Estate, Erode. 6th Street, 3rd Sector, Ambattur, Chennai-600 098. [PAN: AFZPM1422J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant by Mr. J. Prabhakar, FCA : प्रत्यर्थी की ओर से /Respondent by Mr. Gauthami Manivasagam, JCIT सुनवाईकीतारीख/Date of Hearing : 22.07.2025 घोर्णाकीतारीख /Date of Pronouncement : 23.07.2025 आदेश / O R D E R

PER MANU KUMAR GIRI, JM:

1.

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, (in short ‘the Ld.CIT(A)’), Delhi, dated 20.03.2025 for the Assessment Year (in short ‘AY’) 2024-25.

2.

At the outset, the ld.AR Mr. J. Prabhakar, FCA filed letter dated 21.07.2025 and submitted that the Traces Unit of TDS (CPC) has now passed an intimation u/s200A dated 10.07.2025 substantially reducing (AY 2024-25) Mrs.Jyothi A Makwana the ‘short deduction’ demand to Rs.320/- (copy of Traces enclosed with the aforesaid letter). Hence, he prayed for the withdrawal of the appeal. The ld.DR did not object to the prayer of the ld.AR. Therefore, in the light of aforesaid letter and submission, the appeal of the assessee is dismissed as withdrawn.

3.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on the 23rd day of July, 2025, in Chennai.

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