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Before: SMT. BEENA PILLAI & SMT. RENU JAUHRI
Appellant by : None Respondent by : Shri Dharmveer D. Yadav Date of Hearing 10.10.2024 Date of Pronouncement 30.10.2024 आदेश / O R D E R PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Mumbai/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] passed u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2022-23.
The assessee has raised following grounds of appeal: “1. That, the appeal order passed by the Ld. Addl./ JCIT, Mumbai is bad in law, illegal and against facts.
2. That, the Ld. Addl./ JCIT, Mumbai erred in not allowing credit of TDS claimed under section 194Q of the Income Tax Act, 1961 on the wrong interpretation of law and facts.”
3. At the outset, it was seen that the assessee has requested for withdrawal of the appeal vide latter dated 04.05.2024 on the ground that the appeal had been inadvertently filed in Mumbai Benches whereas it was intended to be filed before the Jodhpur Bench. Subsequently, a copy of the order passed by the Hon’ble Jodhpur Bench on 20.09.2024 has also been made available.
In view of above facts, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 30.10.2024.