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Facts
The assessee filed an appeal with the ITAT for AY 2012-13. The assessee later filed an application to withdraw the appeal, stating that an earlier appeal filed with CIT(A) on 25.01.2021, which was dismissed on 15.09.2023, was later adjudicated on 28.05.2024 and allowed.
Held
The assessee's counsel prayed to withdraw the appeal before the ITAT. The Department's Sr. DR had no objection to the withdrawal.
Key Issues
Whether the appeal filed by the assessee before the ITAT for AY 2012-13 should be dismissed as withdrawn.
Sections Cited
147, 144, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRABENCH(SMC
Before: SHRI RAMIT KOCHAR
ORDER PER RAMIT KOCHAR, Accountant Member: for the assessment year 2012-13 has arisen from the appellate order dated15.09.2023[DIN & Order No. ITBA/NFAC/S/250/2023-24/1056149694(1)], passed by learned Commissioner of Income-tax (Appeals), NFAC, Delhi, which appeal before ld. CIT(A) in turn has arisen from the reassessment order dated 13.11.2019passed by Assessing Officer u/s. 147 read Section 144 of the Income-tax Act, 1961(Letter No. ITBA/COM/F/17/2019- 20/1020330167(1))).
The learned counsel for the assessee CA Shri R.K.Singhal has filed an application(inward DAK No. 1035 dated 27.11.2024)which is placed before the Bench that the assessee wants to withdraw its appeal for assessment year 2012-13 filed before ITAT, Agra Bench, Agra. It is submitted in the application that the assessee has filed an appeal with ld. CIT(A) on 25.01.2021 vide acknowledgment number 226876360250121 but the same was not reflecting in the IT portal due to technical glitch. The assessee has stated that this appeal was filed in time , but the same was not reflected in IT portal. The assessee , then, filed fresh appeal with ld. CIT(A) on 12.12.2021 vide acknowledgment number 166725690112121 which was dismissed by ld. CIT(A) vide appellate order dated 15.09.2023, which is an impugned appellate order. While disposing this appeal, the ld. CIT(A) refused to condone the delay and dismissed the appeal of the assessee, vide appellate order dated 15.09.2023. It is further stated in the application dated 27.11.2024 filed with ITAT that now ld. CIT(A) has adjudicated the appeal of the assessee originally filed on 25.01.2021, vide appellate order dated 28.05.2024 where in the appeal of the assessee stood allowed by ld. CIT(A). It is submitted that factum of filing of the appeal originally with ld. CIT(A) on 25.01.2021 is mentioned in the Form No. 35 filed with ld. CIT(A) while filing the appeal again on 12.12.2021. Thus, 2 | P a g e there is no concealment . The prayers are made by the ld. Counsel for the assessee to withdraw this appeal filed by the assessee before ITAT, Agra Bench, Agra in ITA no. 165/Agr/2023. The power of attorney dated 03.11.2023 executed by the assessee in favour of CA Shri Raj Kumar Singhal is placed on record in file(e-stamp no. IN-UP63078477597892V)
On being asked by the Bench, learned Sr. DR submitted that the Department has no objection if the appeal of the assessee in for assessment year 2012-13 is allowed to be withdrawn.
After hearing ld. Sr. DR and perusing the material on record, I hereby dismiss the appeal filed by the assessee in for the assessment year 2012-13being withdrawn by the assessee. I order accordingly.
In the result, appeal of the assessee in for assessment year 2012-13stands dismissed as being withdrawn as detailed above.