SMART VISHWAS SOCIETY,MEERUT vs. CIT(E), LUCKNOW

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ITA 932/DEL/2021Status: HeardITAT Delhi25 April 2023AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's submission that the appeal was wrongly filed. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(E) relating to condonation under Section 119(2)(b). The authorized representative stated that the appeal was wrongly filed.

What were the issues?

Whether the appeal filed by the assessee was maintainable given the submission of the authorized representative.

Which sections of the Income-tax Act were involved?

Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

For Respondent: Ms. Sapna Bhatia, CIT DR
Hearing: 25/04/2023Pronounced: 25/04/2023

This appeal by the assessee is preferred against the order of the CIT(E), Lucknow dated 18.06.2021 relating to the condonation u/s. 119(2)(b) of the Act. 2. At the very outset the authorized representative stated that the appeal has been wrongly filed and, therefore, must be dismissed as withdrawn. 3. On such statement the appeal is dismissed as withdrawn.

6.

Decision announced in the open court in the presence of both the parties on 25.04.2023.

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