KANYA GURUKUL SHIKSHA SAMITI,NILOKHERI vs. INCOME TAX OFFICER (EXEMPTION), AMBALA

During hearing of captioned appeal, it transpires that the return of income as filed by the assessee was initially processed u/s 143(1). The assessee filed rectification u/s 154 which was disposed-off by CPC on 15-12-2022. The assessee preferred first appeal against this order which was disposed-off vide order dated 09-09-2024 wherein Ld. AO was directed to allow certain expenditure. In the set-aside proceedings, Ld. AO re-determined income of Rs.19.49 Lacs vide order dated 06-11-2024. Against this order, the assessee has filed present appeal before us. The Ld. Sr. DR has opposed admission of the appeal on the ground that this order is appealable before first appellate authority only and direct appeal do not lie before Tribunal. The Ld. AR could not controvert the same and sought withdrawal of the appeal. A letter to that effect has been placed on record. 2. In view of aforesaid position, the appeal stand dismissed as withdrawn. However, a liberty is granted to the assessee to file fresh appeal before Ld. CIT(A) within a reasonable time who shall consider the issue of delay sympathetically. 3. The appeal stand dismissed as withdrawn. Order pronounced on 02-06-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER