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Facts
The assessee filed an appeal against an order passed by the CIT(Exemption) for A.Y. 2023-24. Subsequently, the assessee requested to withdraw the appeal to file a fresh application in Form 10A/10AB, citing CBDT Circular No.7/2024 which extended the due date for such filings.
Held
The Tribunal noted that the ld. D.R. had no objection to the withdrawal request. Accordingly, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
Whether to allow the assessee to withdraw its appeal against the CIT(Exemption)'s order, enabling them to file a fresh application in Form 10A/10AB due to an extended deadline.
Sections Cited
Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
O R D E R
PER AMARJIT SINGH, AM:
The present appeal filed by the assessee are directed against the order passed by the CIT(Exemption), Mumbai for 2023-24 dated 13.01.2024.
At the outset, the assessee has filed a letter dated 07.05.2024 requesting for withdrawal its appeal in view of filing a fresh application in Form 10A/10AB in accordance with the CBDT Circular No.7/2024 extending the due date for filing Form 10A/10AB under Income Tax Act 1961.
P a g e | Shree Surajmal Taparia Vs. CIT(Exemption) 3. The ld. D.R has no objection, hence, we dismiss the appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 19.06.2024
Sd/- Sd/- (Amit Shukla) (Amarjit Singh ) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 19.06.2024 PS: Rohit आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : अपीलाथी / The Appellant 1. प्रत्यथी / The Respondent. 2. संबंधित आयकर आयुक्त / The CIT(A) 3. आयकर आयुक्त(अपील) / Concerned CIT 4. धिभागीय प्रधतधिधि, आयकर अपीलीय अधिकरण, अहमदाबाद / DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. 6. आदेशानुसार/BY ORDER, सत्याधपत प्रधत //True Copy//
(Asst. Registrar) ITAT, Mumbai