JANANI RAVI RAMASWAMY,BANGALORE vs. ITO, WARD-24(2)(1), MUMBAI

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ITA 216/MUM/2024Status: DisposedITAT Mumbai09 July 2024AY 2019-20Bench: SHRI PRASHANT MAHARISHI (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee submitted a letter stating that a related appeal filed before the ITAT Chennai Bench was decided, and therefore, the present appeal should be treated as withdrawn. The Tribunal acceded to this request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2019-20, which dismissed the assessee's appeal against an order under Section 143(1) of the Income-tax Act. The grievance was that relief was not allowed due to the non-availability of Form 67 before the due date.

What were the issues?

Whether the appeal can be dismissed as withdrawn based on the assessee's request due to a related appeal being decided.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

For Appellant: Shri R.R. Makwana, DR
For Respondent: Shri R.R. Makwana, DR
Hearing: 09.07.2024
1.

Jenani Ravi Ramaswamy (assessee/ appellant) against the appellate order passed by the Joint Commissioner of Income Tax-5, Chennai, [the learned CIT (A)] for A.Y. 2019-20, dated 9th December, 2023, wherein the appeal filed by the assessee against the order passed under Section 143(1) of the Income-tax Act, 1961 (the Act) dated 16th February, 2021, passed by the Central Processing Centre, Bangalore, was dismissed. Therefore, assessee is aggrieved and is in appeal before us.

Brief facts of the case shows that the only grievance in the appeal is 02. that relief claimed by the assessee was not allowed to the assessee as Brief facts of the case shows that assessee is an individual filed his 03. return of income on 29th August, 2019, declaring total income of ₹39,08,460/-. A letter has been received from the assessee that appeal involved was originally filed before ITAT Chennai Bench in on the identical matter has been decided by order dated 16th April, 2024, and therefore, the appeal may be treated as withdrawn. Accordingly, the appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn. 04.

Order pronounced in the open court on 09.07. 2024.

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