YASHODA HEALTHCARE SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CIRCLE 17 (2), HYDERABAD

PDF · subscribers
ITA 1/HYD/2022Status: DisposedITAT Hyderabad22 September 2022AY 2016-173 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 appeals and subsequently allowed the assessee's request to withdraw them. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals for assessment years 2016-17 and 2017-18, which were initially barred by limitation. The assessee later sought to withdraw its appeals citing inability to pursue the matters.

What were the issues?

Whether the appeals filed by the assessee should be admitted despite being barred by limitation, and whether the assessee should be allowed to withdraw its appeals.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

Before: Shri Inturi Rama Rao & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas
For Respondent: Shri K.P.R.R. Murthy
Hearing: 20.09.2022Pronounced: 22.09.2022

O R D E R PER BENCH :

The appeals of the assessee for A.Ys. 2016-17 and 2017-18 arise from the separate orders of Commissioner of Income Tax (Appeals) – 12, Hyderabad order dated 29.10.2021 involving proceedings under section 143(3) of the Income Tax Act, 1961 (in short, “the Act”).

2.

The appeals filed by the assessee are barred by limitation by 03 days. It has moved a condonation petition explaining reasons thereof. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone the delay and admit the appeals for hearing.

3.

Before us, the learned Authorised Representative of the assessee filed a letter dt.19.09.2022 addressed by the Director of assessee company, seeking withdrawal of its appeals, as it is not in a position to pursue the matters.

4.

On the other hand, learned Departmental Representative reported no objection in assessee's withdrawing of its appeals.

5.

On perusal of the letter submitted by the Director of assessee company and in view of no objection from the other side, we allow the request of the assessee to withdraw its appeals.

6.

In the result, the appeals are dismissed as withdrawn.

Order pronounced in the Open Court on 22nd September, 2022.

Recent GST High Court judgments

Search GST case law →