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Facts
The assessee filed an appeal challenging the order of the CIT(A) regarding disallowance of late filing fees. The assessee later filed a written submission requesting withdrawal of the appeal due to incorrect jurisdiction. The Departmental Representative had nothing to controvert.
Held
The Tribunal, on perusal of records and considering the assessee's request, directed that the appeal be dismissed as withdrawn. The appeal filed by the assessee was consequently dismissed.
Key Issues
Whether the appeal filed by the assessee should be dismissed as withdrawn based on their request for withdrawal due to jurisdictional issues.
Sections Cited
250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
O R D E R Per Kavitha Rajagopal, J M:
This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short),National Faceless Appeal Centre (‘NFAC’ for short) u/s.250 of the Income Tax Act, 1961 (‘the Act'), pertaining to the Assessment Year (‘A.Y.’ for short) 2018-19.
The assessee has raised the following grounds of appeal:
1. The ld. CIT(A) has erred in law and in facts in passing order u/s. 250 of the Act.
2. The ld. CIT(A) has erred in law and in facts in confirming the order of the ld. A.O. of disallowing the late filing fees claimed by the appellant amounting to Rs.2,86,570/-.
None appeared for and on behalf of the assessee on the date of hearing but the assessee had made a written submission dated 26.08.2024 requesting for withdrawal of the appeal as the correct jurisdiction for the appeal lies with the Hon’ble Pune Bench in since the assessee company’s registered address is at Raigadh. nothing to controvert the same.
On perusal the records, we hereby direct that the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 05.09.2024.