LMCP Alumni Association & Research Society, Ahmedabad V. The DCIT, CPC, Banglore

ITA 87/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0389 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Ahmedabad
• Assessment Year: 2014-2015
• Appeal Filed On: 22-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Assessee Lawyers: CHANDRESH S. SHAH
• Keywords: Condonation of delay

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos. 87/Ahd/2020 Assessment Years : 2014-15 LMCP Alumni Association & Research Society LM College of Pharmacy Navrangpura Ahmedabad 380 009. PAN : AAATL 0746 N Vs DCIT, CPC Bangalore. अपीलाथ / (Appellant) यथ / (Respondent) Assessee by : Shri Chandresh S. Shah, AR Revenue by : Shri S.S. Shukla, Sr.DR स ु नवाई क तार ख/Date of Hearing : 23/12/2021 घोषणा क तार ख /Date of Pronouncement: 10/01/2022 आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The present appeal is at the instance of the assessee against order of ld.CIT(A)-9, Ahmedabad dated 4.12.2019 passed for the Asstt.Year 2014-15. 2. In response to the notice of hearing, the assessee has filed written submissions, whereby it has sought withdrawal of its appeal. The written submission reads as under: “1. In continuation of previous written submission filed before your honor on 20.12.2021, Your appellant further submits as under: 2. Subsequent to filing of an appeal before the Hon’ble ITAT in January, 2020, the Ld. CIT (Exemption) has granted condonation of delay in filing of the form No. 10 and consequently, the disallowance made by Ld. AO(CPC) is deleted resulting into NIL demand post order passed by Ld AO(CPC) giving effect to CIT (E) order, the ITA Nos. 87/Ahd/2020 2 very basis for preferring appeal before your goodself does not remain. Copy of the Order of GT(E ) is attached herewith for your immediate reference. In view of the lower authority's order resulting into deleting of the disallowance made by AO CPC, the very basis for preferring appeal before your honor does not remain. Therefore, the appellant does not press the ground taken before your honour against the CIT(A)'s Order dated 29.12.2017 passed by the learned CIT(A) and requests your Honour to dispose off the appeal accordingly. For, LMCP Alumni Association & Research Society Date: 23/12/2021 Place: Ahmedabad Sd/- (C.A. Chandresh Shah) (Authorised Representative) 3. In view of the above submissions, appeal of the assessee is dismissed on the ground that it becomes redundant. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 10 th January, 2022 at Ahmedabad. Sd/- Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT Ahmedabad, Dated 10/01/2022 आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ! / The Appellant 2. "यथ! / The Respondent. 3. संबं&धत आयकर आय ु (त / Concerned CIT 4. आयकर आय ु (त)अपील (/ The CIT(A)- 5. वभागीय त न&ध ,आयकर अपील य अ&धकरण,राजोकट/DR,ITAT, Ahmedabad, 6. गाड1 फाईल /Guard file. आदेशान ु सार/ BY ORDER, सहायक पंजीकार (Asstt. Registrar) आयकर अपील य अ&धकरण, ITAT, Ahmedabad