BINJUSARIA SOLVENTS LIMITED,HYDERABAD vs. ASSESSING OFFICER, HYDERABAD

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ITA 419/HYD/2021Status: DisposedITAT Hyderabad17 March 2022AY 2017-182 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2017-18. However, it was later realized that the appeal should have been filed before the Commissioner of Income Tax (Appeals).

What were the issues?

The primary issue was the incorrect forum for filing the appeal. The assessee sought to withdraw the appeal due to this procedural oversight.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

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

Before: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Respondent: Shri T. Sunil Goutam
Hearing: 17.03.2022Pronounced: 17.03.2022

Assessment Year: 2017-18 Binjusaria Solvents Vs. Assessing Officer, Limited, Hyderabad. Hyderabad. PAN : AABCB9617L. (Appellant) (Respondent) Assessee by: None Revenue by: Shri T. Sunil Goutam. Date of hearing: 17.03.2022 Date of pronouncement: 17.03.2022 O R D E R Per S. S. Godara, J.M. This assessee’s appeal for A.Y. 2017-18 arises from the National Faceless Assessment Centre, Delhi’s order dated 17.08.2021 in DIN No.ITBA/PNL/F/270A/2021-22/1034943240(1), involving proceedings u/s 270A of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

It emerges at the outset that the assessee has filed its withdrawal of appeal letter as follows : “The appellant regrets to inform the Hon’ble Bench that by oversight appellant had filed Tribunal Appeal before the Hon’ble Tribunal for the year under consideration instead of filing the same before the Learned Commissioner of Income Tax (Appeals). Subsequently, the same was filed before the Learned Commissioner of Income Tax.

Now, the appellant, humbly requests the Hon’ble Bench to kindly treat the above appeal as withdrawn.”

3.

We thus accept the assessee’s prayer to withdraw the instant appeal.

4.

This assessee’s appeal is dismissed as withdrawn in above terms.

Order pronounced in the Open Court on 17th March, 2022.

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