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Facts
The assessee's appeal for assessment year 2017-18 was called twice, but no one appeared on behalf of the assessee. The assessee subsequently filed an application to withdraw the appeal.
Held
The assessee filed an application for withdrawal of the appeal, stating that a revised Form 36 was e-filed to replace the original appeal, but requested to withdraw the revised Form 36 and proceed with the original appeal. The Departmental Representative had no objection.
Key Issues
Withdrawal of appeal due to non-appearance of the assessee and subsequent application for withdrawal.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH
Date of hearing 06.02.2025 Date of pronouncement 06.02.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for assessment year 2017-18, arises against the ADDL/JCIT(A), Gwalior’s DIN and order no. ITBA/APL/S/250/2023-24/1061271272(1), dated 21.02.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte. The assessee appears to have filed her application received on 13.01.2025 for withdrawal of the instant appeal, as under: “I, on behalf of Siyaram Preservation Private Limited, Mainpuri, respectfully submit that a revised Form 36 was e-filed on 20/07/2024 to replace the original appeal under . However, after reconsideration, we request the Hon'ble Tribunal to withdraw the revised Form 36 and proceed with the original appeal. The details of the revised appeal filed are as follows: Field Revised Form 36 (20/07/2024) Appeal No. 1721465363 Respondent INCOME TAX OFFICER WARD 4(2)(5), MAINPURI ORDER DATE 21-Feb-2024 Date of Communication of order 19-May-2024 Date of Filing 20/07/2024 In light of the above, it is requested that the Hon'ble Tribunal kindly permit the withdrawal o the revised Form 36 filed on 20/07/2024 and consider the original appeal under filed on 09/07/2024. We apologize for any inconvenience caused and request your kind consideration of our application.”
Learned departmental representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.