INDIAN SOCIETY FOR TRAINING & DEVELOPMENT,DELHI vs. ITO,EXEMPTION WARD-1(2), DELHI

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ITA 4214/DEL/2024Status: DisposedITAT Delhi22 April 2025AY 2016-17Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Therefore, the appeal was dismissed as withdrawn.

What were the 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.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn upon their request to pay the disputed demand.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 22.04.2025Pronounced: 22.04.2025

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”).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

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/-.”

4.

The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. Ordered accordingly.

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