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Income Tax Appellate Tribunal, “SMC”BENCH
Appearances by: Assesseerepresented by :Siddharth Agrawal,Advocate Department represented by :Susanta Saha, Sr. DR Date of concluding the hearing :September 25, 2024 Date of pronouncing the order :September 26, 2024
ORDER
Per Sonjoy Sarma, Judicial Member:
This appeal filed by the assessee pertaining to the Assessment Year (in short „AY‟) 2020-21is directed against the order passed u/s Alliance Medical Equipments Pvt. Ltd. . 250 of the Income Tax Act, 1961 (in short the „Act‟) by the Ld. Commissioner of Income Tax (Appeals) (in short “the Ld. CIT(A)”), National Faceless Appeal Centre (NFAC), Delhi,dated 21.06.2024 arising out of Assessment Order dated 21.09.2022, passed under Section143(3) read with section 144B of the Act.
The Assessee has raised the following grounds of appeal:
1. (a) For that the Ld. CIT(A) was not justified in directing the A.O. to verify whether the sum of Rs. 79,47,200/- relating to commission received has been offered to tax during A.Y.: 2020-2021. (b) For that the Ld. CIT(A) erred in directing the A.O. to grant credit for TDS only to the extent of TDS done on the amount of commission offered to tax for A.Y.: 2020-2021.
2. For that on the facts and circumstances of the case, the Ld. CIT(A) was not justified in upholding the action of the Ld. AO in adding back a sum of Rs. 31,387/- on account of interest u/s 244A.
3. For that the appellant craves leave to add, alter or delete all or any of the grounds of appeal.”
3. At the outset, the Ld. AR stated that the appellant/assessee want to withdraw the instant appeal filed against the order passed by the Ld. CIT(A), dated 21.06.2024.On the submission of such prayer made by the Ld. AR of the assessee. In this regard, Ld. AR has also furnished a copy of letter dated 11.09.2024 praying for withdraw of instant appeal which is placed on record.
4. The Ld. DR has no objection in this regard.
5. We after hearing both the parties, we allow the prayer of the assessee to withdraw the instant appeal. Accordingly, this appeal treated as dismissed as withdrawn.
Alliance Medical Equipments Pvt. Ltd. . 6. In the result, appeal of the assessee isdismissed as withdrawn. Kolkata, the 26th September, 2024.