THE KALLOLI URBAN CO OP CREDIT SOCIETY LIMITED,KALLOLI vs. INCOME TAX OFFICER WARD 1 GOKAK, GOKAK
Facts
The assessee had filed an appeal before the ITAT against an order of NFAC/CIT(A) passed under Section 144 and Section 250 of the Income Tax Act. During the hearing, the assessee requested to withdraw this appeal, stating that they had already filed an appeal against the Assessing Officer's order under Section 143(3) read with Section 254 before the CIT(A).
Held
The Tribunal noted the assessee's request for withdrawal, which was supported by a letter, and observed that the Revenue had no objections. Consequently, the appeal filed by the assessee before the Tribunal was treated as withdrawn and dismissed.
Key Issues
Whether the assessee is permitted to withdraw an appeal filed before the ITAT when a similar appeal has been filed before the CIT(A).
Sections Cited
144, 250, 143(3), 254
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH
Before: SHRI PAVAN KUMAR GADALE & SHRI G D PADMAHSHALI
IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI G D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos. 132/PAN/2024 (A.Y. 2010-11 ) The Kalloli Urban Co op credit Vs I.T.O Ward-1, society Limited, CTS No 2982, . ZP Road, At Post Kalloli, 2nd Floor, Gokak-591224, Bafna Towers, District Belagavi, Raviwar Peth, Karnataka. Gokak-591307, District Belagavi, Karnataka. . PAN/GIR No. AAAAT4834C (अपीलाथ�/Appellant) (��यथ�/Respondent)
Assessee by Shri.Chetan Chougule.AR Revenue by Shri.Ravindra Hattahalli. Sr.DR सुनवाई क� तार�ख/Date of Hearing 19.03.2025 घोषणा क� तार�ख/Date of Pronouncement 20.03.2025 ORDER PER PAVAN KUMAR GADALE JM: The appeal is filed by the assesse against the order Of NFAC/CIT(A) passed u/sec 144 and u/sec250 of the Act. 2. At the time of hearing, the Ld.AR submitted that the assesse wants to withdraw the appeal and has filed a
2 ITA. No.132 /PAN/2024 The Kallali Urban Co op credit society limited. letter dated 19-03-2025 signed by the Ld.AR mentioning the withdrawal of the above appeal filed before the Hon’ble Tribunal as the assessee has filed the appeal against order of the Assessing officer passed under section 143(3) r.w.s 254 of the Act before the CIT(A) on 17-03-2025(Copy of Form.no35, Statement of facts, Grounds of appeal and application for condonation of delay filed with the ITAT registry on 18-03-2025). And the Ld. DR has no objections. Accordingly, the appeal filed by the assesse is treated as withdrawn and is dismissed.
Order pronounced in the open court on 20.03.2025.
Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 20/03/2025
Copy of the Order forwarded to: 1. The Appellant, 2. The Respondent 3. The CIT(A)- 4. CIT 5. DR, ITAT 6. Guard file. //True Copy//
BY ORDER, (Asstt. Registrar)ITAT, Panaji
3 ITA. No.132 /PAN/2024 The Kallali Urban Co op credit society limited.
Initial Date 1. Draft dictated on PS 2. Draft placed before author PS
Draft proposed & placed before 3. PS the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed
