VDA AGRO PRODUCTS PRIVATE LIMINTED,NAGPUR vs. INCOME TAX OFFICER, DELHI

PDF · subscribers
ITA 117/NAG/2023Status: HeardITAT Nagpur01 May 2024AY 2012-13Bench: SHRI R.K. PANDA (Vice President), SHRI V. DURGA RAO (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. Liberty was granted to the assessee to file the appeal before the appropriate tribunal.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order for AY 2012-13. The assessee's counsel requested to withdraw the appeal as it was filed before the wrong tribunal.

What were the issues?

The primary issue was the correct forum for filing the appeal, leading to the withdrawal of the current appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI R.K. PANDA & SHRI V. DURGA RAO

For Appellant: Shri Abhay agrawal
For Respondent: Shri Abhay Y. Marathe

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.

2.

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

3.

On the other hand, the learned D.R. has not expressed any objection to the submissions made by the learned Counsel for the assessee.

4.

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 Considering the request of the assessee, we dismiss the appeal filed by the assessee as withdrawn.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.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 01/05/2024.

Recent GST High Court judgments

Search GST case law →