KANUGA PRATHEEK,GUNTUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

ITA 409/VIZ/2024

AI Insights

The case involves Kanuga Pratheek, a licensed Commission Agent in Mirch Yard, Guntur, who appealed against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal was related to the incorrect credit of TDS for the Assessment Year 2023-24, where only a part of the claimed TDS was acknowledged. Initially, the appeal was dismissed due to a delay in filing. However, after a scrutiny assessment where the full TDS was credited, the assessee decided to withdraw the appeal. Both the assessee's representative and the Departmental Representative agreed to the withdrawal, leading to the dismissal of the appeal as withdrawn by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46594 (ITAT-VISAKHAPATNAM)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री लधलत क ुमार, न्याधयक सदस्य एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.409/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2023-24) Kanuga Pratheek C/o. R.K. Traders, D.No. 5-84-1 2nd Line, Pandaripuram Guntur – 522002, Andhra Pradesh [PAN: AWCPK4812A] v. ACIT – Circle – 2(1) Income Tax office Lakshmi Puram Main Road Guntur – 522006, Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented by : K. Sandhya Rani, Sr. AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 21.01.2025 घोर्णध की तधरीख/Date of Pronouncement : 21.01.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024- 25/1067172759(1) dated 31.07.2024 for the A.Y.2023-24 arising out of order I.T.A.No.409/VIZ/2024 Kanuga Pratheek Page. No 2 passed under section 154 of the Income Tax Act, 1961 (in short ‘Act’) dated 30.01.2024. 2. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] brought our attention to the petition for withdrawal of the present appeal dated 09.01.2025 and read out the contents thereof which is as under: - “The appellant is a licensed Commission Agent in Mirch Yard, Guntur. The appellant filed his return of income for A.Y.2023-24 on 10.10.2023 admitting total income of Rs.59,64,490. The return was processed u/s.143(1) and intimation was issued on 11.12.2023. The CPC allowed credit for TDS of only Rs.47,213 as against TDS of Rs.15,84,781 claimed by the appellant on account of erroneous application of Rule 37BA of the Income Tax Rules, 1962. The appeal preferred by the appellant against the above intimation was dismissed in limine on the ground that the appellant did not satisfactorily explain the delay of 144 days. Being aggrieved by the order of the learned Commissioner of Income Tax (Appeals), the appellant preferred the present appeal before the hon'ble ITAT, Visakhapatnam Bench. While it is so, the case of the appellant was taken up for scrutiny and the assessment was completed recently vide order dt.23.12.2024. In this assessment, the assessing officer granted credit for full amount of TDS on appreciation of the facts of the case. As such, the grievance of the appellant stood redressed. Further, once the assessment is completed u/s 143(3), the Intimation has no separate existence of its own. In view of the above, the appellant pray the hon'ble ITAT, Visakhapatnam Bench to permit the appellant to withdraw the appeal.” 3. Therefore, the Ld. AR prayed before us that considering the above request of the assessee, the instant appeal may be allowed to be withdrawn. 4. On the other hand, Ld. Departmental Representative [hereinafter in short “Ld. DR”] did not object to the submission of the Ld. AR. I.T.A.No.409/VIZ/2024 Kanuga Pratheek Page. No 3 5. After hearing both the parties and on perusal of the contents of the withdrawal petition filed before us, we allow assessee to withdraw his appeal. It is ordered accordingly. 6. In the result, the appeal filed by the assessee is dismissed as withdrawn. Pronounced in the open Court on the date of conclusion of hearing on 21st January, 2025 Sd/- (लललत क ुमार) (LALIET KUMAR) न्याधयक सदस्य/JUDICIAL MEMBER Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Dated:21.01.2025 Giridhar, Sr.PS आदेश की प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee : Kanuga Pratheek C/o. R.K. Traders, D.No. 5-84-1 2nd Line, Pandaripuram Guntur – 522002, Andhra Pradesh 2. रधजस्व/ The Revenue : ACIT – Circle – 2(1) Income Tax office Lakshmi Puram Main Road Guntur – 522006, Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गधर्ाफ़धईल / Guard file //True Copy// आदेशधिुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "