AKSHAYA PATHIRAM,TIRUPPUR vs. CIT-EXEMPTIONS, CHENNAI

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ITA 765/CHNY/2024Status: DisposedITAT Chennai14 June 2024Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee sought withdrawal of the appeal as they had filed another application which was granted approval by the CIT(Exemption). The revenue did not object to the withdrawal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn based on subsequent approval of their application.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण ‘ए’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ Akshaya Pathiram CIT (Exemption) Chennai. बनाम/ #28/13, KVR Nagar Main Road, Poochakkadu, Karuvampalayam, Vs. Tiruppur-641 604. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAHTA-6562-C (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri N.V.Krishnan (Advocate)-Ld.AR � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT)-Ld.Sr. DR सुनवाई की तारीख/Date of Hearing : 12-06-2024 घोषणा की तारीख /Date of Pronouncement : 14-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing, Ld. AR placed on record a letter dated 12.06.2024 and submitted that the assessee filed another application and it has already been granted approval by Ld. CIT(Exemption) vide order dated 02.05.2024. Accordingly, the assessee seeks withdrawal of this appeal. The revenue did not object to the same.

2.

Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn. Order pronounced on 14th June, 2024 Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद4 / JUDICIAL MEMBER लेखा सद4 / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated :14th June, 2024 DS आदेशकीLितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु</CIT Chennai 4. िवभागीय�ितिनिध/DR 5. गाडAफाईल/GF

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