AGHORPEETH JAN SEWA ABHED ASHRAM, AKALTARA,JANJGIR-CHAMPA vs. INCOME TAX OFFICER, WARD-EXEMPTION, BILASPUR, BILASPUR

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ITA 239/RPR/2023Status: DisposedITAT Raipur05 September 2023AY 2021-22Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)3 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 as their grievance was resolved after the condonation order. The Tribunal allowed the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against an intimation under Section 143(1) where benefits of Section 11 & 12 were denied due to delayed filing of Form 10B. Subsequently, the delay in filing Form 10B was condoned by the CIT (Exemption), leading to the demand being reduced to NIL.

What were the issues?

Whether the appeal is maintainable when the assessee's grievance has been resolved post-filing of the appeal due to condonation of delay in filing a statutory form.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11,Section 12,Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA

For Appellant: Shri R.B Doshi, CA
For Respondent: Shri Satya Prakash Sharma, Sr. DR
Hearing: 25.08.2023Pronounced: 05.09.2023

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 13.12.2022, 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 20.09.2022 for assessment year 2021-22.

2.

Shri R.B Doshi, Ld. Authorized Representative (for short ‘AR’) for the assessee has sought liberty for withdrawing the appeal. In support of his aforesaid claim, the Ld. AR has placed on record a letter dated 21.08.2023 which reads as under:

“1. The assessee filed return of income on 31.03.2022 declaring income of Rs.1,85,490/-. The return was processed u/s 143(1) by CPC and since audit report in Form 10B was filed beyond the due date prescribed u/s 139(1), benefit of sec. 11 & 12 was not allowed to the assessee in the processing and income was determined at Rs.72,53,229/-. 2 The assessee filed application before Id. CIT (Exemption) for condonation of delay in tiling Form 10B. Vide order dated 19.07.2023, Id. CIT (Exemption) condoned the delay in filing Form 10B. We are enclosing herewith a copy of condonation order.

3. After the delay in filing Form 10B was condoned, the demand of Rs. 28,26,900/- raised vide intimation has been reduced to NIL.

4. The appeal was filed before Hon'ble Tribunal on 03.07.2023 and since the claim of assessee has been accepted by AO/CPC subsequent to that date, the assessee now does not have any 3 Aghorpeeth Jan Sewa Abhed Ashram Vs. ITO, Exemption, Bilaspur

grievance and therefore, it is most humbly requested that the assessee may kindly be permitted to withdraw the appeal in view of above facts.”

The aforesaid request of the Ld. AR was not objected to by the Ld. Departmental Representative (for short ‘DR’).

3.

Considering the aforesaid facts, appeal of the assessee is dismissed as withdrawn.

4.

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

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