Pratap Diagnostic Centre, Azamgarh V. ITO (TDS), Azamgarh

ITA 43/VNS/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0333 (ITAT-VARANASI)
• Duration Of Justice: 2 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 13-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.43/VNS/2020 AY: 2013-14 Pratap Diagnostic Center, 573, Civil Lines, Azamgarh, Sadar, U.P. PAN-AAKFP8828M v. ITO (TDS), Azamgarh (Appellant) (Respondent) Appellant by: Shri. Pankaj Choubey, C.A. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 04.07.2022 Date of pronouncement: 04.07.2022 O R D E R PER VIJAY PAL RAO, J.M. This appeal is filed by the assessee allegedly against the order of the CIT(A) arising from order passed under section 201(1) and 201(1A) of the Income Tax Act for the assessment year 2013-14. 2. At the time hearing, the learned AR of the assessee has submitted that the assessee has filed an application alongwith affidavit dated 02.07.2022 for withdrawal of this appeal on the ground that the appeal filed before the CIT(A) for this assessment year is still pending and has not been adjudicated. He has further pointed out that the assessee has inadvertently filed this appeal because the AO has passed a consolidated order under sections 201(1) and 201(1A) for the assessment years 2013-14 to 2015-16. Whereas, the CIT(A) disposed of the appeals filed by the assessee only for the assessment years 2014-15 and 2015-16 and the appeal for the assessment year 2013-14 is yet to be decided. Thus the learned AR has submitted that the assessee may be allowed to withdraw the ITA No. 43/VNS/2020 Pratap Diagnostic Center 2 present appeal with liberty to file the appeal if any against the order of the CIT(A) whenever it is passed. The learned DR has not raised any objection if the present appeal of the assessee is dismissed as withdrawn. 3. Having considered the rival submissions as well as relevant facts, we note that the appeal filed by the assessee for the assessment year 2013-14 is nonest appeal due to the reason that there was no impugned order of the CIT(A) for this assessment year. The appeal of the assessee is still pending adjudication before the CIT(A) and therefore, the present appeal of the assessee is otherwise not maintainable. Accordingly, we allow the assessee to withdraw the present appeal and consequently the same is dismissed being withdrawn with liberty to the assessee to file the appeal, if need arises against the outcome of the appeal pending before the CIT(A). 4. In the result, the appeal filed by the assessee for assessment year 2013- 14 is dismissed being withdrawn. Order was pronounced in the open court after a conclusion of hearing on 04.07.2022. Sd/- Sd/- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04/07/2022 Varanasi Sh Copy forwarded to: 1. Appellant- Pratap Diagnostic Center 2. Respondent-ITO (TDS), Azamgarh 3. CIT(A),Varanasi 4. CIT 5. DR By order Sr. P.S.