VIVEKANAND ASHRAM HIWRA,BULDHANA vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), NAGPUR

ITA 296/NAG/2023Status: DisposedITAT Nagpur02 July 2024AY 2019-20Bench: SHRI V. DURGA RAO (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal. The Revenue did not oppose the withdrawal.

What were the facts?

The assessee, Vivekanand Ashram, filed an appeal against an order of the Assistant Commissioner of Income Tax for the assessment year 2019-20. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal. The assessee sought to pursue other legal remedies.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Mahavir Atal, CA

For Respondent: Shri Abhay Y. Marathe, Sr.Dr

Date of Hearing – 02/07/2024 Date of Order – 02/07/2024

O R D E R PER K.M.ROY, A.M.

The present appeal has been preferred by the assessee challenging the impugned order dated 30/06/2023, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Assistant Commissioner of Income Tax (Exemption), Nagpur, [“learned ACIT”], for the assessment year 2019-20.

Vivekanand Ashram, Hiwara v. ACIT ITA no.296/Nag./2023

The learned counsel for assessee has placed before us the letter/ application, which reads as under:– “Puj. Shukdas Maharaj Date: FOUNDER BEFORE THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH 02/07/2024 Name of Appellant :- Vivekanand Ashram Hiwra Appeal No :- 296/Nag/2023 Assessment Year :- 2019-20 Sub:- Withdrawal of tax Appeal Respected Sir With all humbleness and if your kindness permit, the assessee craves your leave to withdraw the appeal filed by the assessee. The sole reason for withdrawal of the appeal is that the assesse wishes to pursue other legal remedies against the outstanding tax liability. Assessee humbly pray for withdrawal of appeal. For this act of kindness, the assessee shall always remain obliged. Thanking You Sd/- sd/- For Assessee Vivekanand Ashram Hiwra 3. The Ld. Sr. DR did not oppose this position in regard to the withdrawal of appeal. Consequently, accepting the prayer of the assessee, we hereby allow the assessee to withdraw his appeal. 4. In the result, assessee’s appeal is dismissed as withdrawn. Order pronounced in the open Court on 02/07/2024.

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