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Facts
The assessee's appeal for AY 2016-17 arose from an order under Section 143(3) of the Income Tax Act. The case was called twice with no appearance from the assessee and proceeded ex-parte. The assessee subsequently filed an application to withdraw the appeal.
Held
The Tribunal noted that the assessee wished to withdraw the appeal as they decided to pay the disputed amount of Rs.64,001/-. The Revenue did not dispute this. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee's appeal can be dismissed as withdrawn upon their request to pay the disputed demand.
Sections Cited
143(3), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2016-17 M/s Indian Society for Training & Vs Income Tax Officer, Development, B-23, Qutab Exemption Ward-1(2), Institutional Area, New Delhi-110002 New Delhi-110016 (APPELLANT) (RESPONDENT) PAN No. AAATI0450L Assessee by: None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 22.04.2025 Date of Pronouncement: 22.04.2025 ORDER
This assessee’s appeal for Assessment Year 2016-17, arises against the Addl./JCIT(A)-2, Mumbai’s DIN & order No. ITBA/APL/S/250/2024-25/1066846127(1) dated 09.07.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It emerges at the outset that the assessee has filed it’s application for withdrawal of the instant appeal as under: “Your Honour, Please refer to the above cited matter whereby appeal was filed by our office for the A.Y. 2016-17 on 13 t h Sep. 2024. The appeal was filed by us against the order of ld. CIT(A) vide his order ITBA/APL/S/250/2024-25/1066846127(1) date The said appeal before the Hon’ble ITAT has been listed for hearing for today i.e. 22 n d April 2025 but here we wish to inform the Hon’ble Tribunal that our management has decided to pay of the disputed amount ascertained by the Commissioner of Income Tax (Appeals). In view of the above, we humbly pray and request the Hon’ble Tribunal to permit the withdrawal of appeal and allow us to proceed with the payment of the ascertained demand amount of Rs.64,001/-.”
The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. Ordered accordingly.