Ghanashyam Hemalata Vidyamandir Society, Baliapanda V. CIT(Exemption), Hyderabad

ITA 207/CTK/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6829 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-05-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 28-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DILLIP KUMAR MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL M/s. Ghanashyam Hemalata Vidyamandir Society, Baliapanda, Puri PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee against the or u/s.263 of the Act by the ld CIT( for the assessment year 2. Shri Dillip Kumar Mohanty, Sanjay Kumar, 3. Ld AR has fil “The above named assessee appellant in reference to No.207/CTK/2023 most humbly and respectfully shewith: IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.207/CTK/2023 Assessment Year : 2018-19 M/s. Ghanashyam Hemalata Vidyamandir Society, Baliapanda, Puri Vs. Commissioner of Income Tax (Exemption), Hyderabad PAN/GIR No.AAATG 0604 L (Appellant) .. ( Respondent Assessee by : Shri Dillip Kumar Mohanty, Revenue by : Shri Sanjay Kumar, CIT Date of Hearing : 30/0 Date of Pronouncement : 30/0 O R D E R This is an appeal filed by the assessee against the or u/s.263 of the Act by the ld CIT(Exemption), Hyderabad dated 27.3.2023 for the assessment year 2018-19. Dillip Kumar Mohanty, ld AR appeared for Sanjay Kumar, Ld CIT DR appeared for the revenue. Ld AR has filed withdrawal memo as follows: The above named assessee appellant in reference to No.207/CTK/2023 most humbly and respectfully shewith: Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER Commissioner of Income Tax (Exemption), Hyderabad Respondent) Dillip Kumar Mohanty, Adv : Shri Sanjay Kumar, CIT DR 05/2024 /05/2024 This is an appeal filed by the assessee against the order passed Exemption), Hyderabad dated 27.3.2023 the assessee and Shri The above named assessee appellant in reference to the I.T.Appeal No.207/CTK/2023 most humbly and respectfully shewith: ITA No.207/CTK/2023 Assessment Year : 2018-19 Page2 | 3 That aggrieved with the order u/s.263 of the I.T.Act, 1961 by the ld. CIT(Exemption), Hyderabad on dated 27.3.2023, the assessee appellant was before your honour for redressal of its grievance, filing appeal numbered as I.T.Appeal No.207/CTK/2023 on 29.5.2025. That in the meantime, following the order of the ld CIT(E) ,Hyderabad, the ld AO has passed an order u/s.143(3) read with section 263, read with section 144B of the I.T.Act, 1961 on 29.3.2024 partly accepting the grounds of appeal and confirmed a sum of Rs.3,95,365/- alleged to be variation in respect of issue of loan for vehicle. That, as advised by the Advocate and Authorised Representative of the assessee appellant, the assessee appellant filed appeal before the Commissioner of Income, National Faceless Appeal Centre, Delhi against the aforesaid order, vide e-acknowledgement No.2531336780290524 dated 29.5.2024 for redressal of its grievance, copy annexed at Annexure-1. That under the circumstances, it is the most humble & respectful submission of the assessee appellant that the appeal preferred before your Hon’ble Bench may kindly be withdrawn with liberty to urge all the grounds before the Commissioner’s appeal, as the case may be. Prayer In consideration of the facts stated herein above, it is the humble prayer of the assessee appellant that this Hon’ble Bench may be kind and gracious enough to allow the appellant to withdraw the appeal in I.T.Appeal No.207/CTK/2023 with liberty to redress the grievance before the ld Commissioner of Income tax, NFAC, Delhi and and/or pass any order/(s) as your honour may deem fit and proper in the substantial interest of justice and equity.” Ld AR reiterating the submission in the memo of withdrawal seeks liberty to withdraw this present appeal as the appeal has been filed before the ld CIT(A), NFAC. As the issue in the present appeal is only in regard to addition of Rs.3,95,365/- and the effective remedy is available to the assessee in the appeal against the consequential order, without going into ITA No.207/CTK/2023 Assessment Year : 2018-19 Page3 | 3 the merits of the addition, the appeal of the assessee is permitted to be dismissed as withdrawn. 4. In the result, appeal of the assessee stands dismissed as withdrawn Order dictated and pronounced in the open court on 30/05/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 30/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : M/s. Ghanashyam Hemalata Vidyamandir Society, Baliapanda, Puri 2. The Respondent: Commissioner of Income Tax (Exemption), Hyderabad 3. Pr.CIT, 4. DR, ITAT, 5. Guard file. //True Copy//