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Facts
The assessee filed an appeal against the order of the CIT(A) with a delay of 118 days. The assessee sought withdrawal of the appeal as the relief sought had already been granted by a coordinate bench in another appeal.
Held
The Tribunal condoned the delay in filing the appeal. Subsequently, as per the request of the assessee's authorized representative and without objection from the CIT-DR, the appeal was dismissed as withdrawn.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the appeal should be dismissed as withdrawn.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH
आदेश / O R D E R
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee for Assessment Year (AY) 2020-21 arises out of the order of Learned Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 29.07.2024.
There is a delay of 118 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the :- 2 -:
petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.
At the outset, the Ld. Authorized Representative for the assessee, vide letter dated 14.03.2025, stated that the relief sought in this appeal has already been granted by the Coordinate Bench of this Hon’ble Tribunal vide order dated 31.01.2025 in ITA No.226/Chny/2025. Accordingly, the Ld. AR requested for withdrawal of this appeal without conceding on merits of case.
When this was pointed out to ld. CIT-DR, she has not raised any objection for withdrawal of appeal. Hence, we dismiss the appeal as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 19th March, 2025.