MARUDAIAH MURUGAIAH,CHENNAI vs. ACIT NON CORPORATE CIRCLE 10(1), CHENNAI

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ITA 269/CHNY/2019Status: DisposedITAT Chennai09 April 2021AY 2013-142 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 appeal. Subsequently, the Tribunal allowed the assessee's request to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT, which was delayed by 247 days. The assessee later instructed their counsel to withdraw the appeal.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be allowed to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman

Hearing: 15.03.2021Pronounced: 09.04.2021

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax-3, Chennai, dated 27.03.2018 relevant to the assessment year 2013-14 challenging the order passed under section 263 of the Income Tax Act, 1961 [“Act” in short].

2.

The appeal filed by the assessee is delayed by 247 days, for which, the ld. Counsel for the assessee has filed a petition in support of an affidavit for condonation of the delay, to which; the ld. DR has not raised any serious objection. Consequently, since the assessee was prevented by sufficient cause, the delay of 247 days in filing of the appeal stands condoned and the appeal is admitted for adjudication.

2. When the appeal was taken up for hearing, the learned counsel for the assessee has filed a petition stating that the assessee has given instruction for withdrawing the appeal of the assessee. Thus, the ld. Counsel prayed for seeking permission to withdraw this appeal. The learned DR has not raised any objection to withdraw the appeal. Thus, the appeal filed by the assessee is liable to be dismissed. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on the 9th April, 2021 in Chennai.

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