M/S. CANCER AWARENESS PREVENTION & EARLY DETECTION TRUST,GURGAON vs. CIT(E), CHANDIGARH

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ITA 3300/DEL/2015Status: DisposedITAT Delhi19 July 20184 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided to dismiss the appeal as withdrawn, based on the application moved by the appellant, Cancer Awareness Prevention & Early Detection Trust, on 16.07.2018. The Tribunal noted that the appellant had sought to withdraw the appeal challenging the order passed by the Ld. Commissioner of Income Tax (Exemption). The operative direction was to dismiss the appeal. No specific issues regarding the merits of the original assessment or the order of the CIT(Exemption) were decided, as the appeal was withdrawn. The ratio decidendi is that an appellant has the right to withdraw their appeal, and the Tribunal will grant such a request if properly made.

What were the facts?

The assessee, Cancer Awareness Prevention & Early Detection Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, challenging an order passed by the Commissioner of Income Tax (Exemption). The appeal was filed under section 12AA of the Income Tax Act, 1961. The assessment year(s) are not specified in the judgment. The procedural history indicates that the assessee moved an application on 16.07.2018 to withdraw the appeal. The ITAT heard the appeal on 16.07.2018 and pronounced its order on 19.07.2018.

What were the issues?

1. Whether the appeal filed by the assessee, Cancer Awareness Prevention & Early Detection Trust, against the order of the Commissioner of Income Tax (Exemption) should be dismissed as withdrawn? (Question of procedure) Assessee's Contention: The assessee, through an application dated 16.07.2018, requested to withdraw the present appeal. No specific arguments were recorded by the Tribunal regarding the assessee's reasons for withdrawal. Revenue's Contention: The judgment does not record any specific arguments made by the Revenue on the merits of the appeal or the withdrawal application. The Revenue was represented by Sh. Vijay Varma, CIT (DR).

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘D’: NEW DELHI

Before: SHRI N.K BILLAIYA & SHRI KULDIP SINGH

Hearing: 16.07.2018Pronounced: 19/07/2018

appellant M/s Cancer Awareness Prevention & Early Detection Trust, the present appeal filed by the appellant challenging the impugned order passed by Ld. Commissioner of Income Tax (Exemption) is hereby dismissed as withdrawn.

2.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 19/7/2018 .

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