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Facts
Ekal Vidyalaya Foundation of India filed an appeal against an order of the Ld. CIT (Exemption)-Delhi dated 28.03.2024. During the hearing, the assessee's counsel requested to withdraw the appeal, stating that they had applied for registration under an extended time limit as per a CBDT circular.
Held
The Tribunal noted the assessee's request to withdraw the appeal, along with the stated reason of having sought registration under an extended deadline. As the Revenue's Sr. DR expressed no objection to the withdrawal, the Tribunal allowed the request.
Key Issues
Whether an appeal filed by the assessee should be dismissed as withdrawn when the assessee requests for withdrawal and the Revenue raises no objection.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER (Assessment Years : N.A.) Ekal Vidyalaya Foundation Vs. CIT(Exemption) of India Delhi Plot No.8, L.S.C. Okhla Industrial Area, New Delhi – 110 020 PAN No. AAATE 0419 P (APPELLANT) (RESPONDENT) Assessee by Ms. Uma Upadhyay, C.A. Revenue by Shri T. James Singson, CIT-D.R. Date of hearing: 20.08.2024 Date of Pronouncement: 20.08.2024 ORDER PER M. BALAGANESH, ACCOUNTANT MEMBER :
This appeal filed by the assessee against the order of Learned Commissioner of Income Tax (Exemption)-Delhi ["Ld. CIT", for short], dated 28.03.2024.
At the time of hearing, the learned Counsel for the Assessee filed the following letter dated 20/08/2024 and expressed the desire to withdraw the appeal and submitted that the appeal may be dismissed as withdrawn:
Ekal Vidyalaya Foundation of India vs. CIT(E) 2
“Hon'ble Member 'B' Bench Income Tax Appellate Tribunal New Delhi New Delhi Reg.: in the case of Ekal Vidyalaya Foundation of India Sub.: Request for Withdrawal of Appeal The above-mentioned appeal is pending for fixation before 'B' Bench. Your Honour the assessee has filed application for registration under extended time limit vide CBDT circular dated 25th April 2024 wherein due date for filing of Form No. 10A/10AB extended to 30th June 2024. In view of the same, the appeal filed by the assessee may kindly be considered as withdrawn. For this Act of kindness the applicant shall ever be grateful.
Thanking You,
Yours Faithfully, For Ekal Vidyalaya Foundation of India Sd/- (Authorized Representatives)”
The learned Sr. DR for Revenue expressed no objection against withdrawal of the appeal by the assessee.
In view of the foregoing; this appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 20.08.2024