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Facts
The assessee filed an appeal against the order of the Ld. CIT(E) dated 27.02.2023 passed under section 80G of the Income Tax Act, 1961. The appeal was filed with a delay of 283 days.
Held
The Bench noted that the reason provided for the delay in filing the appeal, which involved legal advice and technical glitches, lacked merit and was dismissed. Subsequently, the assessee's authorized representative applied for the withdrawal of the appeal, to which the DR had no objection.
Key Issues
Whether the delay in filing the appeal is condonable and whether the appeal can be withdrawn.
Sections Cited
80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & DR. DIPAK P. RIPOTE, AM vk;dj vihy la-@ITA No. 109/JPR/2024
vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M.
This is an appeal filed by the assessee against orders of the Learned Commissioner of Income Tax (Exemption), Jaipur [herein after referred to as “Ld.CIT(E)] dated 27.02.2023 passed under section 80G of the Income Tax Act, 1961.
2 Rajendra and Ursula Joshi Charitable Trust 2.1 At the outset of hearing, the Bench observed that there is delay of 283 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an affidavit giving the following reason for such delay:-
“7. That the delay in filing appeal before Hon’ble ITAT, jaipur Bench was due to time taken in process of legal advise taken for re-apply & technical glitches on the Income Tax Portal and the same is considered as reasonable cause for delay in appeal filing before Hon’ble ITAT, jaipur bench.”
2.2 The Bench noted that the submission as raised by the assessee in its affidavit has no merit and the same is dismissed. 3. As regards the appeal of the assessee, the Bench noted that Ld. AR of the assessee vide his application dated 23.07.2024 prayed for withdrawal of the appeal for which ld. DR has not objection. Hence, the Bench allow the assessee to withdraw the appeal. In the result, the appeal of the assessee is dismissed as withdrawn as pronounced in the open court on 24/07/2024.