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Facts
The assessee, M/s Mahim Patran Pvt. Ltd., filed three appeals for assessment years 2009-10, 2010-11, and 2011-12. The appeals were for proceedings under section 143(3) of the Income Tax Act, 1961. The assessee later filed applications for the withdrawal of these appeals.
Held
The assessee sought to withdraw the appeals, stating that they were exploring the option of taking up the matter in the VSVS scheme. The Departmental Representative had no objection to the withdrawal applications.
Key Issues
Withdrawal of appeals by the assessee.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
Sr. Appeal No. A.Y. Assessee Respondent Order appealed Proceedings No. against u/s 1. 341/Agr/2014 2009-10 M/s Mahim JCIT CIT(A)-II, Agra 143(3) of Patran Pvt. Appeal No. the I.T. Act, Ltd. 258/CIT(A)- 1961 II/Agra/JCIT- 4/Agra/2009-10 Dated 29.03.2014 2. 360/Agr/2015 2010-11 M/s Mahim ACIT CIT(A)-II, Agra 143(3) of Patran Pvt. Appeal No. the I.T. Act, Ltd. 91/CIT(A)- 1961 II/Agra/JCIT- 4(1)/Agra/2010-11 Dated 16.03.2015 3. 361/Agr/2015 2011-12 M/s Mahim ACIT CIT(A)-II, Agra 143(3) of Patran Pvt. Appeal No. the I.T. Act, Ltd. 289/CIT(A)- 1961 II/Agra/JCIT- 4(1)/Agra/2013-14 Dated 16.03.2014
Mr. Shrivastava submits that the assessee has filed it’s identical application(s) on 12.02.2025 for withdrawal of the instant three appeals as under:
“That in the above-mentioned case hearing is fixed tomorrow before the Hon'ble Bench.
In this regard it is respectfully submitted that the management of the Appellant Company is exploring the option of taking up the matter in VSVS scheme subject to financial considerations and legal opinion.
&361/Agr/2015 M/s Mahim Patran Pvt. Ltd.
In the above circumstances it is most humbly requested that One week time may kindly be allowed to take appropriate decision after seeking legal advice in this regard.”
Learned department representative submits that he has no objection to the instant withdrawal applications per se. Ordered accordingly.
These assessee’s three appeals and 360 - 361/Agra/2015 are dismissed as withdrawn subject to all just exceptions.
Order pronounced in the open court on 12.02.2025