ATISHAY SUPER SPECIALIST HOSPITAL PRIVATE LIMITED,INDORE vs. ADDL JCIT (A)-11, MUMBAI

Assessee filed this appeal for A.Y. 2021-22 raising the grounds of appeal that its claim for taxability of the assessee under section 115BAA of the Act and computation of MAT under section 115 JB of the Act, central processing Centre did not consider the same.

Fact shows that assessee is a private limited company and has opted for the preferential tax treatment under section 115BAA of the act in the return of income filed. Assessee filed form number 10 IB instead of form number 10 IC. Because of this mistake of uploading incorrect form, the

At the time of hearing a letter dated 9/2/2024 was filed by the assessee requesting for withdrawal of the appeal for the reason that this appeal should have been filed before the income tax appellate Tribunal, Indore bench, Indore against the order passed by The Additional Joint Commissioner Of Income Tax (Appeal) – 11, Mumbai but because of oversight same has been filed before Mumbai bench. Assessee has already filed appeal before the Indore bench and therefore assessee does not want to pursue this appeal before this bench for the simple reason that it does not have jurisdiction to decide the issue.

The learned departmental representative did not object to the same.

In view of the above facts, based on the letter submitted by the assessee dated 9/2/2024, we allow assessee to withdraw the appeal and accordingly, we dismiss appeal as withdrawn.