SRI JAGANNADHA, SRI ANJANEYA AND SRI VENKATESWARA SWAMY TEMPLES,GUNTUR vs. INCOME TAX OFFICER(EXEMPTION WARD), GUNTUR
Facts
The assessee-temple's exemption claim of Rs.12,43,290 was initially disallowed via an intimation u/s 143(1) for AY 2017-18, leading to an appeal before the ITAT after the CIT(A) dismissed its appeal. During the pendency of the ITAT appeal, the Assessing Officer rectified the intimation on 12.03.2025, assessing the total income as Nil after condoning the delay in filing Form 9A, thereby redressing the appellant's grievance.
Held
The Tribunal noted that the assessee's grievance had been redressed by the Assessing Officer's subsequent rectification order, which assessed the income as Nil. With no objection from the Departmental Representative, the Tribunal granted the assessee liberty to withdraw the appeal and dismissed it as withdrawn.
Key Issues
Whether an appeal before the ITAT can be withdrawn when the assessee's grievance has been fully redressed by a subsequent rectification order of the Assessing Officer.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Visakhapatnam “SMC” Bench, Visakhapatnam
Before: Shri Ravish Sood, Hon’ble & Shri Balakrishnan S., Hon’ble
आदेश / ORDER
प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M. The present appeal filed by the assessee Trust is directed against the order passed by the Addl./JCIT (A), Bhubaneswar dated 29.11.2023, which in turn arises from the intimation issued by the AO/CPC, Bangalore u/s 143(1) of the Income Tax Act, 1971 (for short “the Act”) dated 10.03.2019. Shri GVN Hari, Learned Authorised Representative for the assessee trust, at the
ITA No.30/Viz/2024 Sri Jagannadha Sri Anjaneya and Sri Venkateswara Swamy Temples
threshold of the hearing of the appeal, submitted that as per instructions he seeks to withdraw the present appeal. The Ld.AR has placed on record a letter dated 08.05.2025 seeking withdrawal of the aforesaid appeal, which reads as under :
ITA No.30/Viz/2024 Sri Jagannadha Sri Anjaneya and Sri Venkateswara Swamy Temples
Per contra, the Ld. DR did not raise any objection to the seeking of withdrawal of the appeal by the assessee appellant.
Considering the aforesaid facts, we herein grant liberty to the assessee appellant to withdraw the captioned appeal. 4. Resultantly, the appeal filed by the assessee trust is dismissed as withdrawn. Order pronounced in the Open Court on conclusion of hearing on 15th May, 2025.
Sd/- Sd/- (बालाकृष्णन एस) (रवीश सूद) (BALAKRISHNAN S.) (RAVISH SOOD) लेखा सदस्य न्याधयक सदस्य ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated 15th May, 2025 #*L.Rama, SPS
ITA No.30/Viz/2024 Sri Jagannadha Sri Anjaneya and Sri Venkateswara Swamy Temples
Copy to:
S.No Addresses 1 The Income Tax Officer (Exemption Ward), Income Tax Office, C/o Bommidala Buildings, By the side of State Bank of India, Main Branch, Nagarampalem, Guntur 2 Sri Jagannadha Sri Anjaneya and Sri Venkateswara Swamy Temples, D.No.12-29, Kothapet, Guntur 3 The Pr.CIT, Visakhapatnam 4 The DR, ITAT Visakhapatnam Benches 5 Guard File
