ZOROASTRIAN TRUST FUNDS OF INDIA,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX CPC - BENGALURU, CPC - BENGALURU

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ITA 1451/CHNY/2023Status: DisposedITAT Chennai29 April 2024AY 2020-21Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw their appeal. This was based on the assessee's expressed desire to withdraw and the filing of a separate appeal with another bench.

What were the facts?

The assessee trust filed an appeal before the ITAT Chennai for Assessment Year 2020-21. The assessee later expressed a desire to withdraw the appeal as they had filed a separate appeal before the ITAT Mumbai.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal. The assessee's intention to withdraw due to filing a parallel appeal was considered.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA

Hearing: 29.04.2024Pronounced: 29.04.2024

आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee Trust against the order of the Commissioner of Income Tax (Appeals)-2, Coimbatore, dated 12.10.2023 for the Assessment Year 2020-21.

2.

At the outset, the Ld.DR brought to our notice that the assessee Trust represented by M/s.P.K.Bhagwagar & Co., Chartered Accountants, had filed letter dated 13.04.2024, wherein, they have expressed their desire to withdraw this appeal ( ), because, they have filed an appeal before the Mumbai Bench of this Tribunal; and in AY 2020-21 Zoroastrian Trust Funds of India :: 2 ::

1.

order to buttress this contention, has filed copy of the acknowledgment of e-filing of IT appeal with ITAT Mumbai. We further find that the assessee had filed a petition for withdrawal of appeal on the portal of the ITAT on 19.02.2024. [A copy of the same has also been annexed along with the aforesaid letter for withdrawal of the appeal.] In such a scenario, we allow the assessee to withdraw the appeal.

3.

In the result, appeal filed by the assessee is allowed to be withdrawn.

Order pronounced on the 29th day of April, 2024, in Chennai.

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