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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI R.K. PANDA & SHRI V. DURGA RAO
The present appeal has been filed by the assessee challenging the impugned order dated 21/02/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (“the learned CIT(A)”), for the assessment year 2012-13.
When this appeal is taken up for hearing, the learned Counsel submitted that this appeal has to be filed in another Tribunal, where the A.O. is having jurisdiction over the subject matter of the issue and submitted that he may be permitted to withdraw this appeal and prayed that liberty may be given to him to approach the appropriate Tribunal to file appeal.
VDA Agro Products Pvt. Ltd. ITA no.117/Nag./2023
On the other hand, the learned D.R. has not expressed any objection to the submissions made by the learned Counsel for the assessee.
We have heard the arguments of rival parties and perused the material available on record. Considering the request of the assessee, we dismiss the appeal filed by the assessee as withdrawn. However, the assessee is hereby given liberty to file an appeal before the appropriate Tribunal. We order accordingly.
In the result, appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open Court on 01/05/2024.