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Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI
Before: Shri Pawan Singh (JM) & Shri Rifaur Rahman (AM)
Date of hearing 09-12-2019 Date of pronouncement 09-12-2019 O R D E R
Per Pawan Singh, JM :
This appeal filed by the assessee is directed against the order of CIT(A)-4, Mumbai dated 08-05-2018 for the assessment year 2014-15. The assessee has raised the following grounds of appeal:-
“The Appellant merged with UTV Software Communications Ltd ('USCL') w.e.f. 1st April 2014. The Appellant filed manual form 35 as USCL may also have to upload its own appeal for the same assessment year. The Appellant wanted to prevent difficulty due to uploading of 2 appeals by the same Company (post merger) for the same assessment year. The Hon'ble CIT(A) erred in rejecting the Appeal vide order dated 22.05.2018, only because it was in manual format.”
2 ITA 4538/Mum/2018
The assessee, vide letter dated 04-11-2019 sought our permission to withdraw the appeal, as they did not want to prosecute the appeal. The Ld.DR has no objection. In the circumstances, we accede to the request of the assessee and dismiss the appeal, as withdrawn.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 09-12-2019.