AMRITA HEART CARE FOUNDATION,ERNAKULAM vs. ITO, NON CORP WARD 1(1), KOCHI

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ITA 398/COCH/2024Status: DisposedITAT Cochin19 February 2025Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee, Amrita Heart Care Foundation, filed an appeal against an order of the Commissioner of Income Tax (Exemption), Kochi, for the Assessment Year 2024-25. During the proceedings, the assessee's counsel filed a letter indicating the intent to withdraw the appeal, as the CIT (Exemption) had granted approval in Form 10AS.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal after obtaining the necessary approval from the CIT (Exemption).

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM & SHRI KESHAV DUBEY, JM

For Appellant: Shri Gopi K., CA
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 27.01.2025Pronounced: 19.02.2025

O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Kochi dated 20.03.2024 for Assessment Year (AY) 2024-25.

2.

When the matter was called on the learned counsel for the assessee filed a letter stating that the appellant intends to withdraw the appeal, as the CIT (Exemption), Kochi granted approval in Form 10AS vide order dated 24.10.2024. Accordingly, we permit the assessee to withdraw the appeal.

Order pronounced in the open court on 19th February, 2025.

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