MEGA CUSTODIAL SERVICES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-10(2)(2), MUMBAI

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ITA 288/MUM/2018Status: DisposedITAT Mumbai31 July 2019AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's submission and acceded to the request to withdraw the appeal. The appeal was therefore dismissed as withdrawn.

What were the facts?

The assessee filed an appeal with the ITAT. Due to an issue with the signatory of Form No. 36, the assessee requested to withdraw the initial appeal and proceed with a revised appeal.

What were the issues?

The primary issue was the validity of the appeal filing due to the signatory of Form No. 36. The assessee sought to withdraw the original appeal in favor of a revised one.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI N.K. PRADHAN

For Respondent: Mr. Chaudhary Arun Kumar Singh, DR
Hearing: 29/07/2019Pronounced: 31/07/2019

ORDER

PER N.K. PRADHAN, AM

1.

This is an appeal filed by the assessee. The relevant assessment year is 2013-14. The appeal is directed against the order of the Commissioner of Income Tax(Appeals)-17, Mumbai [in short ‘CIT(A)’] and arises out of the assessment completed u/s 143(3) of the Income Tax Act 1961, (the ‘Act’).

2.

The Director of the appellant-company Shri Mahesh Mhatre filed a written submission dated 11.06.2019 submitting that the assessee filed the captioned appeal before the Tribunal on 11.01.2018 for the M/s Mega Custodial Services (AY) 2013-14. It is stated by him that on being informed that the appeal filed on 11.01.2018 will not be entertained as Form No. 36 is signed by the Director of the Company and not by the Managing Director, the assessee filed the revised appeal in Tribunal on 01.02.2018 along with letter dated 31.01.2018 confirming that the appeal is signed by the Director due to non-availability of Managing Director in the company with documentary evidence. Thus it is stated by him that the appellant proposes to withdraw the appeal filed on 11.01.2018 and the appeal filed on 01.02.2018 be considered for hearing. Having considered the above submission, we accede to the request of the assessee to withdraw the appeal.

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