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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SMT.ANNAPURNA GUPTA & SHRI SUCHITRA RAGHUNATH KAMBLE
O R D E R
PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld.Commissioner of Income-Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT”] dated 7.7.2020 pertaining to the Asst.Year 2016-17 passed under section 154 read with section 119(2)(b) of the Income Tax Act, 1961 ("the Act" for short).
At the outset, the ld.counsel for the assessee has filed a note seeking permission to withdraw the above appeal in view of the fact that impugned order is not appealable before us. The contents of note filed by the assesse’s representative read as under:
“Appellant is charitable trust The caption appeal was filed challenging order of PCIT(Exemption) passed u/s.119(2)(b) of the Act not condoning delay in filing Form 10B. Against the rejection of same, appellant preferred appeal u/s.154 of the Act before CIT(A) and thereafter before your honours. It is submitted that order passed u/s.119(2)(b) of the Act is not appealable u/s.246A or u/s.253 of the Act and accordingly, appellants pray to allow the withdrawal of appeal.”
In view of the above written submissions of the assessee’s representative, the appeal of the assessee stands dismissed as withdrawn. Order pronounced in the Court on 14TH July, 2022 at Ahmedabad.