Shri Vaishya Vyyamshala AVM Gaushala, Rohtak V. CIT(Exemption), Chandigarh

ITA 2934/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7444 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 30-04-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 18-10-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHARM VEER SINGH

Judgement Text

1 ITA No. 2934/Del/2023 Shri Vaishya Vyyamshala AVM Gaushala IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH’ G’: NEW DELHI BEFORE, SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.2934/Del/2023 (ASSESSMENT YEAR 2023-24) Shri Vaishya Vyyamshala AVM Gaushala Janta Colony, Rohtak, Haryana, 124001 PAN-ABSAS9326F Vs. CIT(Exemption) Chandigarh, Chandigarh, 160017 (Appellant) (Respondent) Appellant by An application dated 30.04.2024 Respondent by Sh. Dharm Veer Singh CIT DR Date of Hearing 01/05/2024 Date of Pronouncement 02/05/2024 ORDER PER YOGESH KUMAR U.S.JM: This appeal is filed by the Assessee against the order of Commissioner of Income Tax (Exemptions) Chandigarh [“Ld. CIT(E)”, for short], dated 08/05/2023 for the Assessment Year 2023-24. 2 ITA No. 2934/Del/2023 Shri Vaishya Vyyamshala AVM Gaushala 2. At the time of hearing, no one was present on behalf of the assessee, but a letter dated 30.04.2024 was filed by the assessee expressing the desire to withdraw the present appeal and dismissed the same as withdrawn which is reproduced as under:- “ Dated 30/04/2024 To, The Registrar, ITAT Bench-G, Lok Nayak Bhawan, New Delhi, Reg.: Appeal No. ITA2934/DEL/2023/2023-24. Your Honor, Sub.: SHRI VAISHYA VYAMSHALA AVM GAUSHALA. This case was adjourned for today, the Appeal was filed on the cancellation of Registration due to some information regarding the Society was asked for in response of the Form 12AB of 1.T. filed for regular registration of the Society. After filing the Form 12AB, the department gave the different dates to comply the requirements. But he appellant could not provide the reply as the notices were sent on the Income tax Portal not on e-mail or physical. The registration was cancelled by the CIT Exemption, Chandigarh. Now the CIT Exemption has given the opportunity to file the fresh Form 12AB. The appellant filed the Form 12AB. Our appeal was to provide opportunity to hear the case of Form 12AB so that the appellant can file the required information. 3 ITA No. 2934/Del/2023 Shri Vaishya Vyyamshala AVM Gaushala Now the Department has offered opportunity to file the Form 12AB. Therefore, we withdraw our appeal against the cancellation of registration. Thanking you.” 3. The Ld. CIT Ld. Departmental Representative for Revenue expressed no objection against withdrawal of the appeal by the assessee. 4. In view of the foregoing this appeal filed by the assessee is dismissed as withdrawn. Order pronounced in open Court on 02 nd MAY, 2024 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 02/05/2024 R.N, Sr.ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 4 ITA No. 2934/Del/2023 Shri Vaishya Vyyamshala AVM Gaushala ASSISTANT REGISTRAR ITAT, NEW DELHI