KHATHIJATHU NASREEN,CHENNAI vs. ITO INTERNATIONAL TAXATION WARD 2(1), CHENNAI

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ITA 808/CHNY/2024Status: DisposedITAT Chennai28 August 2024AY 2013-14Bench: SHRI SS VISWANETHRA RAVI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel informed the Tribunal that the assessee is unable to proceed with the appeal as they could not obtain necessary documents from the builder. The counsel also assured that the taxes and interest would be paid.

What were the facts?

The assessee's appeal arose from an order of the CIT(A) and the assessment was framed by the Income Tax Officer under section 147 r.w.s 144 of the Income Tax Act, 1961. The assessee, through their counsel, sought to withdraw the appeal.

What were the issues?

The assessee sought permission to withdraw the appeal due to inability to produce required documents and prove the merits of the case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI SS VISWANETHRA RAVI & SHRI S.R. RAGHUNATHA

Hearing: 26.08.2024Pronounced: 28.08.2024

Year: 2013-14 Khathijathu Nasreen, The Income Tax Officer, No.60, Veerabadran Street, Vs. International Taxation, Nungambakkam, Ward-2(1), Chennai-600034. Chennai. [PAN: AABPN 8274A] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथE की ओर से/ Appellant by : Mrs. S. Vidya, FCA GHथE की ओर से /Respondent by : Shri Gouthami Manivasagam, JCIT सुनवाई की तारीख/Date of Hearing : 26.08.2024 घोषणा की तारीख /Date of Pronouncement : 28.08.2024 आदेश / O R D E R PER S.R. RAGHUNATHA, A.M : This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)-16, Chennai [hereinafter “CIT(A)] in DIN & Order No.ITBA/APL/S/250/2023-24/1060397804(1), dated 01.02.2024. The assessment was framed by the Income Tax Officer, International Taxation, Ward-2(1), Chennai for the Assessment Year 2013-14 u/s.147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter the ‘Act’), vide order dated 25.05.2022.

2. When this appeal was taken up for hearing, the Ld. counsel for the assessee vide letter dated 23.08.2024 stated that the assessee is not in a position in prosecuting the appeal further and thus, the ld. counsel prayed for permission to withdraw the appeal as under:

“1. L Khathijatu Nasreen, is the appellant in the above-referenced appeal and the appeal is pending for disposal.

2.

During the course of preparation and arguments, the Honourable Bench had directed to file a paper book containing the allocation agreement entered into with the builder and a table containing the year wise details of sale of the residential units made by me over the period of years.

3. I hereby plead before your goodselves that I am not in the possession of the allocation agreement entered into with the builder. I had also made my earnest efforts to get the same from the builder but I was not in a position to obtain the same.

4. As lam not in a position to prove the merits of my case, I hereby request this Honourable Bench to permit me to withdraw the appeal filed before this Honourable ITAT, Chennai.

5.

I also assure this Honourable Bench that I will make the payment of the taxes and along with the interest.

6.

I seek my apology and request this Honourable Bench to condone the inconvenience caused in this regard. Prayer In view of the above, I humbly pray that this Honourable Bench shall be grateful to permit me to withdraw this appeal.”

3.

In view of the above submissions of the ld. counsel for the assessee and there being no objection raised by the ld. DR, the appeal filed by the assessee is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced on 28th August, 2024.

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