M/S. MODERN CAFE,PUNE vs. PR. CHIF COMMISSIONER OF INCOME-TAX, PUNE

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ITA 352/PUN/2020Status: DisposedITAT Pune26 August 2022AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal acknowledged the assessee's request to withdraw the appeal and noted that the revenue had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal with a delay of 31 days, which was condoned by the tribunal. Subsequently, the assessee filed an application seeking to withdraw the appeal.

What were the issues?

The primary issue was whether to allow the withdrawal of the appeal filed by the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri K. Swaminathan &, Shri Amit Kumar Pokale

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 11-12-2019 passed by the Chief Commissioner of Income Tax, Pune for assessment year 2013-14.

2.

We find that this appeal was filed with a delay of 31 days. Upon hearing both the parties, we find that the reasons explained by the ld. AR are bonafide which really prevented the assessee to file the appeal in time. Therefore, the delay of 31 days are condoned.

3.

The assessee filed an application dated 25-07-2022 seeking permission to withdraw the present appeal. The relevant extract of the application reads as under : “3. We wish to inform you that we partners have decided to withdraw the appeal filed before your office for the assessment year 2013-14.”

4.

Shri M.G. Jasnani, the ld. DR reported no objection in case the assessee wishes to withdraw the appeal.

5.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

Order pronounced in the open court on 26th August, 2022.

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