BHARATKUMAR LALCHAND JAIN , BHIWANDI V. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

ITA 2837/MUM/2023

AI Insights

The case involved an appeal by Shri Bharatkumar Lalchand Jain against an order passed by the National Faceless Appeal Centre (NFAC), New Delhi, concerning the assessment for the year 2017-18. The appeal was initially filed for the assessment year 2018-19 by mistake. Upon realizing the error, the assessee submitted a request to withdraw the appeal and correct the assessment year to 2017-18. The Departmental Representative did not object to the withdrawal. Consequently, the tribunal accepted the withdrawal request and dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302534 (ITAT-MUMBAI)
• Duration Of Justice: 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 24-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 10-08-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC ‘ BENCH MUMBAI BEFORE: SHRI B.R.BASKARAN, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.2837/Mum/2023 (Assessment Year :2018-19) Shri Bharatkumar Lalchand Jain Flat No.302, Darshil Apartment, 22, Bramani Ali Bhiwandi – 421 302 Vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre(NFAC) New Delhi PAN/GIR No.AEBPJ6817K (Appellant) .. (Respondent) Assessee by None Revenue by Shri H.M. Bhatt Date of Hearing 25/08/2023 Date of Pronouncement 25/08/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 01/08/2023 passed by National Faceless Appeal Centre (NFAC) Delhi by the quantum of assessment passed u/s. 143(3) for A.Y.2017-18. 2. Assessee vide its letter prayed for withdrawal of appeal in ITA No. 2837/Mum/2023 for A.Y.2017-18. For the sake of convenience, we are reproducing the contents of the said Application as under:- ITA No.2837/Mum/2023 Shri Bharatkumar Lalchand Jain 2 “I, Bharatkumar Lalchand Jain having PAN AEBPJ6817K, have uploaded Form no.36 Online on 11/08/2023. Having Acknowledgement Number 1691485032 While Uploading Form 36 I have wrongly enter Assessment Year 2018-19 instead of AY 2017-18 After That I have Fresh filed Form No 36 for Assessment Year 2017/18 on 17/08/2023 having Acknowledgement No 1692255518 Hereby I am request department to cancel my application Form 36 for AY 2018-19 having application no 1691485032 dated 11/08/2023 he above mentioned appeal as it was filed for wrong Assessment Year i.e. 2018-19. I am also enclosing Acknowledgement alongwith this letter i. Please do the needful. Inconvenience caused to you is highly regretted.” 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 25 th August, 2023. Sd/- (B R BASKARAN) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 25/08/2023 KARUNA, sr.ps ITA No.2837/Mum/2023 Shri Bharatkumar Lalchand Jain 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//