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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA
आदेश / ORDER
PER RAVISH SOOD, JM:
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.
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’).
Considering the aforesaid facts, appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn.