Central For Good Governance , Uttrakhand V. Asst. Commissioner (e) Circle , Gzbd

ITA 173/DEL/2022

AI Insights

The case involved Central for Good Governance Ltd, the appellant, contesting an order from the NFAC, Delhi, dated 25.11.2021, concerning the assessment year 2018-19. The primary grievance was related to the non-allowance of relief under sections 11 and 12 of the Income-tax Act, 1961. However, during the proceedings, the appellant's counsel submitted an application to withdraw the appeal, which was accepted by the tribunal, leading to the dismissal of the appeal as withdrawn without further deliberation on the merits of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300827 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-10-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 30-01-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 173/DEL/2022 [A.Y. 2018-19] Central for Good Governance Ltd Vs. The A.C.I.T C/o Uttarakhand Academy of [EXEMPTION] Administration Nainital Uttarakhand PAN: AAFFC 1507 K (Applicant) (Respondent) Assessee By : Shri Satyajeet Goyal, CA [Proxy Counsel] Department By : Shri Vivek Kumar Upadhyay, Sr.DR Date of Hearing : 30.10.2023 Date of Pronouncement : 30.10.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order dated 25.11.2021by the NFAC, Delhi pertaining to A.Y. 2018-19. 2 2. The solitary grievance of the assessee is that the ld. CIT(A) erred in not allowing the relief u/ss 11 and 12 of the Income-tax Act, 1961 [the Act, for short]. 3. At the very outset, the ld. counsel for the assessee moved the following application: 3 4 4. Considering the contents of the application, the appeal is dismissed as withdrawn. 5. In the result the appeal of the assessee in ITA No. 173/DEL/2022 is dismissed as withdrawn. The order is pronounced in the open court on 30.10.2023 in the presence of both the rival representatives. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30 th OCTOBER, 2023. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 5 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order