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Facts
The assessee filed two appeals against orders of the CIT(E), Jaipur, concerning Section 12AB(1)(b)(ii) and 80G of the Income Tax Act. The appeals were filed with a significant delay of 205 days, for which no application for condonation was made.
Held
The assessee, during the hearing, prayed for withdrawal of both appeals. The Revenue had no objection to the withdrawal. Although the delay was not condoned, the appeals were dismissed as withdrawn by the assessee.
Key Issues
Whether the appeals should be dismissed due to the significant delay and lack of condonation application, or allowed to be withdrawn by the assessee.
Sections Cited
12AB(1)(b)(ii), 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM Both these appeals have been filed by the assessee against two different orders of the ld. CIT(E), Jaipur dated 13-12-2023 in the matter of Section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961 respectively raising the grounds of appeals as mentioned in Form No. 36 of the respective appeals.
& 1140/JP/2024 CONSORTIUM FOR INDUSTRY DEVELOPMENT AWARENESS (CIDA) VS CIT (E), JAIPUR 2.1 At the outset of the hearing of the appeals, the Bench noticed that there is delay of 205 days in filing both the appeals by the assessee for which the ld. AR has not filed any application for condonation of delay but simultaneously the ld. AR vide application dated 24-02-2025 during the course of hearing prayed for withdrawal of both the appeals. 2.2 As regards the delay so made by the assessee in fling the appeals, the ld. DR objected to such inordinate delay in filing both the appeals but submitted that the Court may decide the issue as deemed fit and proper in the case and further submitted that with regard to withdrawal of the appeal, he has no objection. 2.3 The Bench heard both the parties and perused the materials available on record. The Bench noticed that there is no application by the assessee in connection with condonation of delay in filing both the appeals. It is pertinent to mention that since the assessee has itself withdrawn the appeals, therefore the Bench has no objection to allow the withdrawal of the appeals but the issue of condonation of delay is rejected. Thus both the appeals of the assessee are dismissed as withdrawn by the assessee.
3.0. In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 05 -03-2025.