Facts
The Assessee/Appellant filed an appeal against an order dated 27/09/2023 by the Commissioner of Income Tax (Exemptions), Mumbai for AY 2022-23. The Assessee later filed an application seeking withdrawal of the appeal.
Held
The Assessee/Appellant sought to withdraw the appeal to approach the High Court in writ jurisdiction. The Departmental Representative had no objection. The Tribunal allowed the withdrawal.
Key Issues
Whether the Assessee/Appellant can be permitted to withdraw the appeal to pursue the matter in the High Court.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, D BENCH, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Rajni Patel Memorial Foundation, P1 and P2 Eden Hall, Dr. Annie Beasant Road, Ranji Patel Chowk, Worli, Mumbai - 400018 [PAN: AAATR0239A] …………… Appellant Commissioner of Income Tax Vs (Exemptions) Mumbai, Room No. 601, 6th Floor, Cumballa Hill, MTNL TE Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Mumbai - 400026 ……………. Respondent Appearance For the Appellant/Assessee : Ms. Hetal Laghave For the Respondent/Department : Shri Anil Sant Date Conclusion of hearing : 12.04.2024 Pronouncement of order : 16.04.2024 O R D E R
Per Rahul Chaudhary, Judicial Member:
The present appeal was preferred by the Assessee/Appellant against the order, dated 27/09/2023, passed by the Ld. Commissioner of Income Tax (Exemptions), Mumbai for the Assessment Year 2022-23.
The Assessee/Appellant has now moved an application dated 08/04/2024 seeking withdrawal of the appeal for the reason that the Assessee/Appellant wishes to approach the Hon’ble Bombay High Court in writ jurisdiction. The Ld. Departmental Representative has no objection to the said application. Accordingly, the Assessee/Appellant is permitted to withdraw the present appeal and the same is dismissed as being withdrawn.
In result, the present appeal is dismissed as withdrawn.