PULLA SATYAVENI,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

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ITA 127/VIZ/2024Status: DisposedITAT Visakhapatnam28 November 2024AY 2017-18Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI S BALAKRISHNAN, HON’BLE (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the mistake in filing against the incorrect order.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). However, the assessee's AR later submitted that the appeal was mistakenly filed against the wrong order. The correct order to appeal against was a consequential order passed by the AO.

What were the issues?

Whether the assessee should be permitted to withdraw an appeal filed due to a procedural mistake. The correct appellate path was not followed.

Which sections of the Income-tax Act were involved?

Section 144,Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Appellant: Shri GVN Hari, AR
For Respondent: Dr. Aparna Villuri, Sr. AR
Pronounced: 28.11.2024

आदेश /O R D E R

PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

1.

This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter in short “Ld. CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1056687729(1) dated 30/09/2023 arising out of order passed Under section 144 of Income Tax Act, 1961 (in short ‘Act’) dated 30/11/2019 for the A.Y. 2017-18.

I.T.A.No.127/VIZ/2024 Pulla Satyaveni 2. At the outset, the Learned Authorized Representative (“Ld. AR”) drawn our attention to the petition filed by the assessee, dated 27/11/2024, seeking permission of the Bench to withdraw the appeal and mentioned that mistakenly the appeal was filed by the assessee against the order of the Ld. CIT(A) instead of consequential order passed by the Ld. AO U/s. 250 r.w.s 154 of the Act, dated 22/01/2024. Therefore, the Ld. AR pleaded that the assessee may be permitted to withdraw the appeal.

3.

The Learned Departmental Representative (“Ld. DR”) did not object to the submission of the Ld. AR.

4.

After hearing both the sides and on perusal of the assessee’s application dated 27/11/2024 wherein the assessee pleaded for withdrawal of the appeal stating the reason that the assessee filed the appeal against the order of the Ld.CIT(A) instead of consequential order passed by the Ld. AO U/s. 250 r.w.s 154 of the Act, dated 22/01/2024, we hereby allow the assessee to withdraw his appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 28th November, 2024.

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