SHREE AGARSAIN JAN SEWA SABHA,DELHI vs. CIT(A), AURANGABAD

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ITA 1780/PUN/2024Status: DisposedITAT Pune05 December 2024AY 2021-22Bench: SHRI R.K. PANDA (Vice President), MS. ASTHA CHANDRA (Judicial Member)2 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 allowed the assessee's request to withdraw the appeal. The assessee was granted liberty to file a fresh appeal before the Delhi Bench.

What were the facts?

The assessee filed an appeal with the Pune ITAT. The assessee later realized the appeal was mistakenly filed in Pune instead of Delhi, where their registered office is located, and requested to withdraw it.

What were the issues?

The primary issue was the incorrect jurisdiction for filing the appeal and the assessee's request to withdraw and refile in the correct jurisdiction.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Satyajeet Goel
For Respondent: Shri Ramnath P. Murkunde

आदेश / ORDER

PER ASTHA CHANDRA, JM :

1.

The appeal filed by the assessee is directed against the order dated 30.06.2024 of the Ld. Commissioner of Income Tax (Appeals), Additional/Joint Commissioner of Income Tax (Appeals), Aurangabad pertaining to Assessment Year 2021-22.

2.

The assessee has filed an application dated 04.12.2024 to withdraw the appeal. The relevant extract of the application reads as under : “We are writing to bring to your kind attention that the said Appeal of the Assessee Society against the order of CIT(A) was mistakenly submitted in Aurangabad, Maharashtra, despite the registered office address of the Appellant Company being CU – 164, Vishaka Enclave, Pitampura, New Delhi – 110034. This error has resulted in the appeal being listed before the Pune Bench, which does not hold jurisdiction over this matter. In light of this, we respectfully request that the Hon’ble Tribunal may grant the Appellant Society the liberty to withdraw the current appeal. We also seek permission to file a fresh appeal before the Delhi Bench, along with an application for condonation of delay.”

3.

The Ld. DR submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the above request of the assessee, the appeal is hereby dismissed as withdrawn with a liberty to file a fresh appeal at Delhi.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 05th December, 2024.

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