NISHESH JAIN,AGRA vs. UMESH CHAND KASHYAP, AGRA
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Whether the appeal filed by the assessee before the ITAT for AY 2012-13 should be dismissed as withdrawn.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
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH(SMC), AGRA
BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER
ITA No. 165/Agr/2023 Assessment Year: 2012-13
Shri Nishesh Jain Income Tax officer 14, Shri Gopal Kunj, v. Ward 2(1)(3) Kamla Nagar, Income Tax Office Agra-282005, U.P. Agra PAN : AIUPJ9702E (Appellant) (Respondent)
Assessee by Withdrawal Application Filed by CA Shri R.K.Singhal(Power of Attorney Holder dt 3.11.23) Revenue by Shri Shailendra Srivastava, Sr. DR Date of hearing 30.01.2025 Date of pronouncement 30.01.2025
ORDER PER RAMIT KOCHAR, Accountant Member:
This appeal in ITA No.165/Agr/2023 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))).
ITA No.165/Agr/2023
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
in ITA No. 165/Agr/2023 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
ITA No.165/Agr/2023
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 ITA No.
165/Agr/2023 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 ITA No. 165/Agr/2023
for the assessment year 2012-13being withdrawn by the assessee. I
order accordingly.
In the result, appeal of the assessee in ITA no. 165/Agr/2023 for
assessment year 2012-13stands dismissed as being withdrawn as
detailed above.
Order pronounced in the open court On 30.01.2025
Sd/- (RAMIT KOCHAR) ACCOUNTANT MEMBER
Dated: 30.01.2025
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