THE CENTRE FOR MANAGEMENT DEVELOPMENT,THIRUVANANTHAPURAM vs. ACIT (EXEMPTION), THIRUVANANTHAPURAM
Facts
The assessee filed an appeal challenging an order for A.Y. 2020-21. The assessee later requested to withdraw the appeal, informing the Tribunal that the demand raised by the Centralized Processing Centre under Section 143(1) has been made NIL after condonation of delay in filing Form 10B.
Held
The Income Tax Appellate Tribunal (ITAT) considered the assessee's withdrawal request, and with no objection from the Departmental Representative, allowed the request and dismissed the appeal as withdrawn.
Key Issues
Whether an appeal before the ITAT can be dismissed as withdrawn based on the assessee's request after the underlying tax demand has been rectified.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN
Before: SHRI INTURI RAMA RAO & SHRI SOUNDARARAJAN K.
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN
BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER
ITA No. 764/Coch/2024 Assessment Year : 2020-21
The Centre for Management The Assistant Development, Commissioner of PB-436, C V Raman Income Tax Pillai Road, (Exemption), Thycaud, Thiruvananthapuram. Vs. Kerala – 695 014. PAN: AABAT3079L APPELLANT RESPONDENT
: Shri Sherry Oommen, Assessee by Advocate : Shri Sanjit Kumar Das, Revenue by CIT-DR
Date of Hearing : 04-02-2025 Date of Pronouncement : 21-02-2025
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of the Ld.Addl/JCIT(A)-2, Chandigarh dated 27/06/2024 in respect of the A.Y. 2020-21.
Page 2 of 3 ITA No. 764/Coch/2024 2. When the appeal is posted for hearing, the assessee filed a letter dated 03.02.2025 which reads as under:
Page 3 of 3 ITA No. 764/Coch/2024 3. The assessee sent the above request letter for withdrawing the appeal filed by them before this Tribunal in ITA No. 764/Coch/2024. The Ld.AR submitted that the appeal of the assessee may be dismissed as withdrawn.
We heard Ld D.R, who did not object to the prayer of the assessee. We have perused the said letter and recorded the letter given by the assessee and dismiss the appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 21st February, 2025.
Sd/- Sd/- (INTURI RAMA RAO) (SOUNDARARAJAN K.) Accountant Member Judicial Member
Bangalore, Dated, the 21st February, 2025. /MS /
Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Cochin 5. Guard file 6. CIT(A) By order
Assistant Registrar, ITAT, Cochin
