AIMS MULTIPURPOSE SOCIETY, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-2(1), BILASPUR, BILASPUR

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ITA 224/RPR/2023Status: DisposedITAT Raipur12 September 2023AY 2019-20Bench: SHRI RAVISH SOOD (Judicial Member)4 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal as the issue had been resolved by the condonation order and subsequent rectification. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order denying exemption under Section 11 for AY 2019-20 due to non-filing of Form 10B. Subsequently, the assessee obtained condonation of delay for filing Form 10B and the AO rectified the assessment order.

What were the issues?

Whether the appeal should be withdrawn as the underlying issue leading to the appeal has been resolved.

Which sections of the Income-tax Act were involved?

Section 11,Section 119(2)(b),Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI RAVISH SOOD

For Appellant: Shri Sunil Kumar Agrawal, CA
For Respondent: Shri Satya Prakash Sharma, Sr. DR
Hearing: 25.08.2023Pronounced: 12.09.2023

आदेश / ORDER

PER RAVISH SOOD, JM:

1.

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 17.04.2023, which in turn arises from the intimation issued by the Centralized Processing Centre (CPC)/AO under Sec. 143(1) of the Income-tax Act, 1961 (in short ‘the Act’) dated 18.05.2020 for assessment year 2019-20.

2.

At the very outset, Shri Sunil Kumar Agrawal, Ld. Authorized Representative (for short ‘AR’) for the assessee by filing a letter dated Nil submitted that as per instruction, the assessee wants to withdraw the captioned appeal. The relevant contents of the said letter read as under:

“Application for withdrawal of appeal It is respectfully submitted that, intimation u/s143(1)(a) for the AY19-20 has been passed by CPC, Bengaluru on 18-5-20, wherein, exemption u/s.11 has been denied for the reason that audit report in Form No.10B has not been filed before filing of ROI; thereafter, appeal before Id CIT(A) has been filed on 17-6- 20 and on 17-4-23, appellate order has been passed by sustaining the denial of exemption; against the appellate order dt.17-4-23, appeal has been filed in Form No.36 on 154-23 before the Hon'ble Bench; thereafter, on 17-4-23, the assessee has filed application before Id CIT(Exemption), Bhopal for condonation of delay u/s.119(2)(b) for delay filing of Form No.10B and on 17-5-23 has got condonation order u/s.119(2)(b) by condoning the delay;

3 AIMS Multipurpose Society Vs. ITO, Ward-2(1), Bilaspur consequently, the ld AO has rectified the assessment order on 21-6-23 by giving effect to the condonation order of the ld CIT(Exemption), Bhopal; hence, the appeal filed by the assessee-Co on 15-423 against the appellate order u/s250 dt.17-4-23, is withdrawn, may kindly be permitted and obliged.”

3.

Per contra, the Ld. Departmental Representative (for short 'DR') did not raise any objection to the seeking of withdrawal of the appeal by the assessee appellant.

4.

Considering the aforesaid concession of the Ld. AR who as per the instruction of the assessee has sought to withdraw the captioned appeal, which had not been objected by the department, I herein permit the same.

5.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn.

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