Tulsi Amrit Niketan, Udaipur V. DCIT, CPC / ITO (Exemption), Ward, Udaiur

ITA 30/JODH/2022

AI Insights

The case involves Tulsi Amrit Niketan, the appellant, who filed an appeal against the order of the CIT (A) National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2019-20. The appeal was related to an Intimation under section 143(1) of the Income Tax Act, which was subsequently rectified by an order under section 154, leading to the deletion of the addition made. The appellant, in their application dated 10.10.2023, requested to withdraw the appeal, citing the rectification. The Departmental Representative (D.R.) had no objection to the withdrawal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122688 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-10-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 03-03-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 154; 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 30/Jodh/2022 Assessment Year: 2019-20 Tulsi Amrit Niketan Kanore, Vallabh Nagar, Udaipur 313604, Rajasthan [PAN: AAATT 6388C] (Appellant) Vs. DCIT, CPC/ITO (Exemption), Ward, Udaipur (Respondent) Appellant by Respondent by : : None Sh. Rajesh Ojha, CIT-DR Date of Hearing Date of Pronouncement : : 11.10.2023 12.10.2023 ORDER Per Dr. M. L. Meena, AM: This captioned appeal has been filed by the assessee against the order of the ld. CIT (A) National Faceless Appeal Centre (NFAC), Delhi dated 29.12.2021 in respect of Assessment Year 2019-20. 2 ITA No. 30/Jodh/2022 Tulsi Amrit Niketan v. DCIT, CPC/ITO 2. The appellant assessee vide its application dated 10.10.2023 has requesting to withdraw the appeal, contending as under: “On behalf of above appellant, we would like to submit that we have already requested for withdrawal of aforesaid appeal vide our earlier letter dated 08.09.2023, as the Intimation u/s 143(1) against which this appeal is filed is rectified by an order passed under section 154 on 6 th Sept., 2023 in which the addition made is deleted. Copy of Intimation is attached herewith. In view of above, we are withdrawing aforesaid appeal. Your goodself is requested to allow withdrawal of appeal.” 3. The Ld. D.R. has no objection. 4. Accordingly, the appeal is allowed to be withdrawn. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 12.10.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT (A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench