HEMSON PRIVATE LIMITED, MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(2), MUMBAI

ITA 2288/MUM/2022

AI Insights

Hemson Private Limited filed an appeal against the order of the National Faceless Appeal Centre (NFAC) for the assessment year 2015-16, concerning the non-allowance of 50% of claimed expenses. However, before the tribunal could proceed with the substantive issues of the case, the appellant requested to withdraw the appeal. The tribunal acknowledged the withdrawal request and dismissed the appeal as infructuous, without delving into the merits of the case.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 123694 (ITAT-MUMBAI)
• Duration Of Justice: 2021 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 22-11-2022
• Assessment Year: misc
• Appeal Filed On: 11-02-0001
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA No. 2288/MUM/2022 Assessment Year: 2015-16 Hemson Private Limited, 48, Mistry Industrial Complex, MIDC Cross, Road-A, Andheri (E), Mumbai-400093 Vs. National Faceless Appeal Centre, Delhi. PAN No. AAACH 5549 J Appellant Respondent Assessee by : Mr. Ravish Bhasin, (Director) Revenue by : Mr. Tejinder Pal Singh Anand, DR Date of Hearing : 23/11/2022 Date of pronouncement : 29/11/2022 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against the order dated 02.06.2022 passed by the Ld. National Faceless Appeal Centre (hereinafter shall be referred as ‘Ld. First Appellate Authority’), for assessment year 2015-16, raising following grounds: 1. On the facts and in the circumstances of the case and in law, the NFAC grossly erred in not allowing balance 50% of the claimed expenses for AY 2015 The appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of appeal, so as to enable the Hon’ble Tribunal to decide the appeal in accordance with the law. 2. At the outset, before us, submitted to seek withdrawal of the appeal. The application f withdrawal filed by the assessee is placed on record. 2.1 In view of request of the assessee, the appeal is allowed as withdrawn and accordingly dismissed as infructuous. 3. In the result, the appeal filed by the assessee is dismissed as infructuous. Order pronounced under Rule 34(4) of the ITAT Rules, 1963 on 29/11/2022. Sd/- (SANDEEP SINGH KARHAIL JUDICIAL MEMBER Mumbai; Dated: 29/11/2022 Hemson Private Limited ITA No. 2288/M/2022 the facts and in the circumstances of the case and in law, the NFAC grossly erred in not allowing balance 50% of the claimed expenses for AY 2015-16 The appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of appeal, so as to enable the Hon’ble Tribunal to decide the appeal in accordance with the law. At the outset, before us, the assessee who appeared submitted to seek withdrawal of the appeal. The application f withdrawal filed by the assessee is placed on record. In view of request of the assessee, the appeal is allowed as withdrawn and accordingly dismissed as infructuous. In the result, the appeal filed by the assessee is dismissed as Order pronounced under Rule 34(4) of the ITAT Rules, 11/2022. Sd/- SANDEEP SINGH KARHAIL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Hemson Private Limited ITA No. 2288/M/2022 2 the facts and in the circumstances of the case and in law, the NFAC grossly erred in not allowing 16. The appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of appeal, so as to enable the Hon’ble Tribunal to decide the appeal in the assessee who appeared in person, submitted to seek withdrawal of the appeal. The application for withdrawal filed by the assessee is placed on record. In view of request of the assessee, the appeal is allowed as withdrawn and accordingly dismissed as infructuous. In the result, the appeal filed by the assessee is dismissed as Order pronounced under Rule 34(4) of the ITAT Rules, - OM PRAKASH KANT) ACCOUNTANT MEMBER Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. The CIT(A)- 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// Hemson Private Limited ITA No. 2288/M/2022 Copy of the Order forwarded to : DR, ITAT, Mumbai BY ORDER, (Sr. Private Secretary) ITAT, Mumbai Hemson Private Limited ITA No. 2288/M/2022 3 BY ORDER, (Sr. Private Secretary) ITAT, Mumbai