OMSHANTI UNIVERSAL PRIVATE LIMITED, MUMBAI V. NATIONAL FACELESS APPEAL CENTRE(NFAC), DELHI

ITA 2695/MUM/2023

AI Insights

The case involves M/s. Omshanti Universal Pvt. Ltd., which filed an appeal against an order from the National Faceless Appeal Centre (NFAC), Delhi, related to a quantum of assessment under sections 147 read with 143(3) of the Income Tax Act for the assessment year 2013-14. The assessee subsequently decided to withdraw the appeal, having already filed a similar appeal manually and online. The Tribunal acknowledged the withdrawal request and dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302297 (ITAT-MUMBAI)
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 31-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI B R BASKARAN, JUDICIAL MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.2695/Mum/2023 (Assessment Year :2013-14) M/s. Omshanti Universal Pvt. Ltd., 302, Raheja Xion, Dr. B.A.Road, Byculla East Mumbai- 400 027 Vs. National Faceless Appeal Centre (NFAC) Delhi PAN/GIR No.AAACO9434H (Appellant) .. (Respondent) Assessee by None Revenue by Ms. Mahima Nair Date of Hearing 11/08/2023 Date of Pronouncement 24/08/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 24/05/2023 passed by National Faceless Appeal Centre (NFAC) Delhi by the quantum of assessment passed u/s.147 r.w.s. 143(3) for A.Y.2013-14. 2. Assessee vide its letter prayed for withdrawal of appeal in ITA No. 2695/Mum/2023 for A.Y.2013-14. For the sake of convenience, we are reproducing the contents of the said Application as under:- ITA No. 2695/Mum/2023 M/s. Omshanti Universal Pvt. Ltd. 2 With reference to above, we would like to state that we had manually filed an appeal before the ITAT Mumbai bench dated 30.06.2023 (Copy Enclosed) and the same appeal was filed online vide Acknowledgement No:1690880448 dated 01.08.2023 (Copy Enclosed) Therefore we request your honours to kindly allow us to withdraw the appeal filed on 01.08.2023 bearing Acknowledgement No: 1690880448. 245/2 In light of the above we would like to retain the appeal filed manually dated 30.06.2023. With regards to above we kindly request your honour to accept and acknowledge the same. 3. Ld. DR has not raised any objection. 4. We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Appeal as withdrawn. 5. In the result, the appeal of the Assessee is dismissed as withdrawn. Order pronounced on 24 th August, 2023. Sd/- (B.R. BASKARAN) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 24/08/2023 KARUNA, sr.ps ITA No. 2695/Mum/2023 M/s. Omshanti Universal Pvt. Ltd. 3 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy//