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Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC. The appeal was for Assessment Year 2019-20. The assessee raised grounds challenging the maintainability of the appeal before the CIT(A) and also regarding their residential status.
Held
The Learned A.R. for the assessee did not press the grounds of appeal during the hearing. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal before the CIT(A) was maintainable, and if not, whether the issue of residential status could be considered.
Sections Cited
250, 246(1)(a)
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Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE
Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal at the instance of assessee is directed against CIT(A)/NFAC order dated 5.2.2024 vide DIN & Order No.ITBA/APL/S/250/2023-24/1060517440(1) related to AY 2019- 20 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).
The assessee has raised following grounds of appeal:
Satish Chandra Saripella, USA Page 2 of 2 3. At the time of hearing the ld. A.R. has not pressed the grounds taken in the appeal by the assessee and hence, the appeal of the assessee is dismissed as withdrawn.
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the open court on 20th Dec, 2024