SYS SANTHWANAM,NILGIRIS vs. CIT, EXEMPTIONS,, CHENNAI

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ITA 2317/CHNY/2024Status: DisposedITAT Chennai08 May 2025AY 2019-20Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 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 condoned the delay in filing the appeal and admitted it. Subsequently, considering the assessee's request for withdrawal, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) for AY 2019-20. The assessee later filed a letter expressing their desire to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee after it has been admitted.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI AMITABH SHUKLA

Hearing: 09.04.2025Pronounced: 08.05.2025

आदेश / O R D E R

PER ABY T. VARKEY, JM:

1.

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as “the Ld.CIT(E)”), Chennai, dated 29.05.2023 for assessment year (hereinafter referred to as ‘AY‘) 2019-20.

2.

At the outset, the Ld.AR of the assessee has placed a letter from assessee dated 09.05.2025, which conveys the assessee’s desire to withdraw the appeal.

(AY 2019-20) SYS Santhwanam :: 2 ::

3.

Per contra, the Ld.DR doesn’t object to the proposal of the assessee to withdraw the appeal; and after hearing both sides and considering the affidavit as well as the application filed by the assessee for condonation of delay in filing of the instant appeal, we condoned the same i.e. delay of ‘403’ days in filing of appeal; and admit the appeal; and also taking note of the contents of the letter dated 09.05.2025 viz., request for withdrawal of the appeal, we allow the same i.e. the assessee is allowed to withdraw the appeal.

4.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on the 08th day of May, 2025, in Chennai.

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