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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2000-21. The appeal was listed for hearing on 02.06.2025, but no one appeared on behalf of the assessee. However, a letter was filed by the assessee's advocate seeking withdrawal of the appeal.
Held
The Tribunal noted that the assessee's advocate expressed the desire to withdraw the appeal. Considering the circumstances and the withdrawal application, the Tribunal acceded to the request.
Key Issues
Withdrawal of appeal due to delay and non-appearance of the appellant.
Sections Cited
IT Act sections
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI SONJOY SARMA, JM
Assessment Year: 2000-21 City Centre Builders & Developers .......... Appellant Round West, Thrissur 680001 [PAN: AAAAC0706G] vs. ACIT, Circle 2(1), Thrissur .......... Respondent Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 02.06.2025 Date of Pronouncement: 05.06.2025 O R D E R Per: Sonjoy Sharma, JM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)] dated 31.05.2023 for Assessment Year (AY) 2000-21.
When the appeal was called on nobody appeared on behalf of the assessee despite due service of notice of hearing. However, it is noted from the record that a letter dated 30.05.2024 has been filed by Shri K. Kittu, Advocate for withdrawal of the appeal citing the following reason: - City Centre Builders & Developers “From: kittunair@yahoo.com Subject:
- City Centre Builders & Developers PAN: AAAAC0706G To: Cochin Bench ITAT, Cochin Bench <cochin.bench@itat.nic.in> From City Centre Builders & Developers, Round West, Thrissur - 680 001.
To The Assistant Registrar, Income tax Appellate Tribunal, 1st Floor, C1 & C2 Wing, Kendriya Bhavan, Kakkanad, Cochin - 682 037. Sir, Sub: Income Tax Appeal to 02.06.2025 Withdrawal Asst. Year 2000-01-Hearing posted Request for - Ref: ITA 127/COCH/2025 - PAN: AAAAC0706G The above appeal has been posted for hearing to 02.06.2025. Since there is no proper explanation for the delay of 617 days, the hon. Bench may be pleased to allow the appellant to withdraw the appeal. Yours faithfully Thrissur 30.05.2025 K. Kittu, Advocate”
From a perusal of the letter and going through the record it is further observed that there is a delay of 558 days in filing the present appeal on the part of the assessee as pointed out by the Registry.
City Centre Builders & Developers Since the learned counsel for the assessee expressly stated the desire to withdraw the appeal, we have no reason to proceed further in this matter.
Going through the contents of the withdrawal application and considering the circumstances, we accede to the request of the assessee. Accordingly the present appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 5th June, 2025.