HARIYANA SHIP DEMOLITION P.LTD,MUMBAI vs. ACIT CEN CIR 38, MUMBAI

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ITA 2431/MUM/2014Status: DisposedITAT Mumbai18 November 2015AY 2009-104 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 assessee requested to withdraw the appeal due to the small amount involved. The Tribunal allowed the withdrawal request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2009-10. The issue involved was a disallowance made under Section 14A of the Act, with a small amount of Rs. 36,174.

What were the issues?

Whether the appeal should be withdrawn due to the small amount involved in the disallowance under Section 14A.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: SHRI JASON P. BOAZ, AM & SHRI RAM LAL NEGI, JM

For Appellant: DR यथ क ओर से/Respondent by

PER JASON P. BOAZ , A. M.: This Appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals)-41, Mumbai dated 17.01.2013 for the assessment year 2009-10. 2

2.1.

When the case was called for hearing the ld. Authorized Representative for the assessee submitted that the assessee wishes to withdraw this appeal. The ld. Authorized Representative filed letter dated 18/11/2015 to this effect, the relevant portion of which is as under:-

18/11/2015

To, The Hon'ble Members, ITAT, Bench 'H', Mumbai

Ref: Hariyana Ship Demolition P. Ltd. ITA No.243l/Mum-2014 AY 2009-10 Fixed for hearing on 18/11/2015

Sub: Request for withdrawal of appeal With reference to the above, the above appeal is filed by the assessee. The issue involved in the appeal is in respect or disallowance made u/s.14A of the Act. The amount involved in the appeal is only Rs.36,174/- (inadvertently written as Rs.6,00, 117/- in the grounds of appeal). Even though this issue of disallowance u/s.14 of the Act arise in subsequent years also, however due to smallness of amount involved in appeal for this year, the appellant wishes to withdraw the appeal and requests your honour to allow the appellant to withdraw the appeal.

Inconvenience caused to the Hon’ble Members is deeply regretted.

(ReepaJ Tralshawala) A.R. Encl: Authority Letter

2.2.

In view of the assessee in the case on hand seeking withdrawal of this appeal, for the reasons stated (supra), we dismiss this appeal as withdrawn.

3.

In the result, the assessee’s appeal for the assessment year 2009-10 is dismissed.

Order pronounced in the open court on 18th November, 2015 (SHRI RAM LAL NAGI) ACCOUNTANT MEMBER

Mumbai; Dated: 18.11.2015 Ashwini Gajakosh आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""यथ" / The Respondent 3. आयकर आयु"त(अपील) / The CIT(A) 4. आयकर आयु"त / CIT - concerned

5.

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण, मुंबई / DR, ITAT, Mumbai 6. गाड" फाईल / Guard File आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.

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