PARVIN KUMAR NAGPAL,M/S KHEM CHAND NAGPAL vs. ADDL JCIT (A)-8, MUMBAI
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Before: SMT. BEENA PILLAI & SMT. RENU JAUHRI
IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 620/MUM/2024 (A.Y. 2022-23) Parvin Kumar Nagpal v/s. Addl JCIT (A)-8, Mumbai Nai Dhan Mandi, Sri बनाम Office of Commissioner of Bijaynagar, Income Tax, Appeal Rajasthan-335704 Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ABJPN4634R Appellant/अपीलार्थी .. Respondent/प्रतिवादी
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.”
P a g e | 2 ITA No. 620/Mum/2024 A.Y. 2022-23 Parvin Kumar Nagpal
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. 4. In view of above facts, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 30.10.2024.
Sd/- Sd/- BEENA PILLAI RENU JAUHRI (न्यातयक सदस्य/JUDICIAL MEMBER) (लेखाकार सदस्य/ACCOUNTANT MEMBER)
Place: म ुंबई/Mumbai दिनाुंक /Date 30.10.2024 अननकेत स ुंह राजपूत/ स्टेनो आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file.
सत्यावपि प्रवि //True Copy//
P a g e | 3 ITA No. 620/Mum/2024 A.Y. 2022-23 Parvin Kumar Nagpal आदेशानुसार/ BY ORDER,
उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतिकरण/ ITAT, Bench, Mumbai.