NITIN HUKUMCHAND MEHTA,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX. CPC, BENGALURU

ITA 491/PUN/2021Status: DisposedITAT Pune21 September 2022AY 2018-193 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 permitted the assessee to withdraw the appeal. The reasoning was based on the assessee's explicit request to withdraw the appeal, stating they did not wish to press the matter. The Revenue did not object to this request. Therefore, the Tribunal dismissed the appeal as withdrawn. The principle derived is that an assessee has the right to withdraw their appeal, provided the revenue does not object, and the Tribunal will grant such permission. No specific issue was decided on merits, and the operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Nitin Hukumchand Mehta, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Pune Bench, against an order passed by the National Faceless Appeal Centre (NFAC) for Assessment Year 2018-19. The appeal was filed against an intimation under Section 143(1) of the Income Tax Act. During the hearing on September 21, 2022, the assessee submitted a letter requesting to withdraw the appeal, stating that they did not wish to press the matter. The Revenue did not raise any objections to this withdrawal application.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed against the order of the NFAC for AY 2018-19, which was passed pursuant to an intimation under Section 143(1)? Assessee's Contention: The assessee, through a letter dated September 21, 2022, explicitly stated that they do not wish to press the matter and sought permission from the Hon'ble Bench for the withdrawal of the appeal. No specific legal provisions or precedents were cited in support of the withdrawal request itself, other than the general right to withdraw. Revenue's Contention: The Revenue's representative (Id. D.R.) did not raise any objection to the assessee's withdrawal application.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Kiran B. Sanmane

For Respondent: Shri Ramnath P. Murkunde

ORDER

PER SHRI PARTHA SARATHI CHAUDHURY, JM :

This appeal preferred by the assessee emanates from order of NFAC dated 17-09-2021 for A.Y. 2018-19 as per the grounds of appeal on record.

At the time of hearing, the assessee has filed a letter dated 21st September 2022 stating as under:

“To The Asstt. Registrar Income-tax Appellate Tribunal, Pune. Subject: Request for withdrawal of appeal filed for the A.Y. 2018-19 in the case of Nitin Hukumchand Mehta ( Bench ‘A’ Respected Sir, The abovenamed appeal is filed against the appellate order passed by the National Faceless Appeal Centre (NFAC) against the intimation u/s 143(1). It is submitted that in this case, I do not wish to press the matter and seek permission of Hon'ble Bench for withdrawal of the above appeal. I would be grateful if the above request is accepted. Thanking you, Yours truly M/s. Mehta Enterprises Sd/- M/s. Mehta Enterprises (Proprietor)

2 ITA 491/PUN/2021 Nitin Hukumchand Mehta A.Y. 2018-19

The ld. D.R did not raise any objection to the aforestated withdrawal application filed by the assessee.

In view of the above, we permit the assessee to withdraw the aforestated appeal and dismiss the same as such.

In the result, the appeal is dismissed as withdrawn.

Order pronounced in the open Court on this_21st day of September 2022.

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