C.M. RAJESH, HYDERABAD,HYDERABAD V. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

MA 75/HYD/2022

AI Insights

The case involves two Miscellaneous Applications (MAs) filed by Shri C.M. Ramesh and C.M. Rajesh, which arose from a consolidated order passed by the Tribunal concerning their appeals for the Assessment Year 2012-13. The applications were initially filed following the Tribunal's decision on their appeals. However, the assessee's representative, CA M.V. Joshi, submitted letters requesting the withdrawal of these applications, citing the assessee's lack of interest in pursuing them further. The Departmental Representative did not object to this withdrawal. Consequently, the Tribunal allowed the withdrawal and dismissed the applications accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 108015 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2012-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

"आयर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER M.A. No.74/Hyd/2022 आयकरअपीलसं./I.T.A. Nos.367/Hyd/2017 (निर्धारण वर्ा/ Assessment Year:2012-13) C.M. Ramesh, Hyderabad. PAN: ACYPC8722B VS. DCIT, Circle-3(1), Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) M.A. No.75/Hyd/2022 आयकरअपीलसं./I.T.A. Nos.368/Hyd/2017 (निर्धारण वर्ा/ Assessment Year:2012-13) C.M. Rajesh, Hyderabad. PAN: ABTPC8391G VS. DCIT, Circle-3(1), Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : CA M.V. Joshi राजस्व का प्रतततितित्व/ Department Represented by : Dr. Sachin Kumar, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 21.03.2025 घोषणा की तारीख/ Date of Pronouncement : 24.03.2025 2 O R D E R प्रतत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M. The captioned Miscellaneous Applications (in shorts “MAs”) filed by the assessee-applicants arise from the consolidated order passed by the Tribunal while disposing of the respective assessee’s appeal in ITA No. 367 & 368/Hyd/2017, dated 23/11/2021 for the AY 2012-13, viz., (i) Shri C.M. Ramesh (PAN: ACYPC8722B); and (ii) C.M. Rajesh (PAN: ABTPC8391G) vs. Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad. 2. Sri M. V. Joshi, Learned Authorized Representative (in short “Ld. AR”) for the captioned assessees, at the threshold has filed before us letters dated 21/03/2025 wherein liberty has been sought to withdraw the aforementioned MAs as per the instructions of the assessee- applicants. For the sake of clarity, the petition for withdrawal in the case of Shri C.M. Ramesh (supra) is culled out as under: PETITION FOR WITHDRAWAL OF M.A **** **** **** The MA No. 74/Hyd/2022 in respect of the assessee has been posted for hearing before Hon’ble “B” Bench 21/03/2025. We hereby inform that, we have discussed with the assessee and as the assessee is not interested in pursuing the Miscellaneous Appeal in view of this, it may please be permitted to withdraw the Miscellaneous Appeal. Inconvenience caused in this regard is highly regretted. For P. Murali & Co. Chartered Accountants Place: Hyderabad Date: 21/03/2025 Sd/- Partner 3 3. The Ld. AR submitted that a liberty be granted to withdraw the captioned applications. 4. Per contra, the Learned Departmental Representative (in short “Ld. DR”) did not raise any objection in seeking of the withdrawal of the present MAs. 5. Considering the aforesaid concession of the Ld. AR, we hereby permit the withdrawal of the captioned MAs filed by the respective assessees viz., MA No. 74/Hyd/2022 and MA No.75/Hyd/2022. 6. Resultantly, both the Miscellaneous Applications are dismissed as withdrawn. Order pronounced in the Open Court on 24th March, 2025. Sd/- Sd/- (मंजूनाथ जी) (MANJUNATHA G.) लेखध सदस्य/ACCOUNTANT MEMBER Sd/- (शरवीश सूद) (RAVISH SOOD) न्यधनयक सदस्य/JUDICIAL MEMBER Sd/- Sd Hyderabad, dated 24.03.2025. OKK/sps आदेशकी प्रतततिति अग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/The Assessee : (i) Shri C.M. Ramesh, 8-2-2993/82/A, Plot No. 1295, Road No. 63, Jubilee Hills, Hyderabad. (ii) Shri C.M. Rajesh, Plot No. 1295, Road No.63, Jubilee Hills, Hyderabad. 2. राजस्व/ The Revenue : DCIT, Circle-3(1), Hyderabad. 3. The Principal Commissioner of Income Tax-3, Hyderabad. 4. तवभागीयप्रतततितर्, आयकर अिीिीय अतर्करण, हैदराबाद / DR, ITAT, Hyderabad 4 5. The Commissioner of Income Tax 6. गार्ाफ़ाईि / Guard file आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Hyderabad "