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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI RAJPAL YADAV & SMT.ANNAPURNA GUPTA
O R D E R
PER RAJPAL YADAV, VICE PRESIDENT :
The present appeal is at the instance of the assessee against order of ld.CIT(A)-9, Ahmedabad dated 4.12.2019 passed for the Asstt.Year 2014-15.
In response to the notice of hearing, the assessee has filed written submissions, whereby it has sought withdrawal of its appeal. The written submission reads as under: “1. In continuation of previous written submission filed before your honor on 20.12.2021, Your appellant further submits as under: 2. Subsequent to filing of an appeal before the Hon’ble ITAT in January, 2020, the Ld. CIT (Exemption) has granted condonation of delay in filing of the form No. 10 and consequently, the disallowance made by Ld. AO(CPC) is deleted resulting into NIL demand post order passed by Ld AO(CPC) giving effect to CIT (E) order, the very basis for preferring appeal before your goodself does not remain. Copy of the Order of GT(E ) is attached herewith for your immediate reference.
In view of the lower authority's order resulting into deleting of the disallowance made by AO CPC, the very basis for preferring appeal before your honor does not remain. Therefore, the appellant does not press the ground taken before your honour against the CIT(A)'s Order dated 29.12.2017 passed by the learned CIT(A) and requests your Honour to dispose off the appeal accordingly.
For, LMCP Alumni Association & Research Society Date: 23/12/2021 Place: Ahmedabad (C.A. Chandresh Shah) (Authorised Representative)
In view of the above submissions, appeal of the assessee is dismissed on the ground that it becomes redundant.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in the Court on 10th January, 2022 at Ahmedabad. (ANNAPURNA GUPTA) VICE-PRESIDENT