NISHESH JAIN,AGRA V. UMESH CHAND KASHYAP, AGRA

ITA 165/AGR/2023

AI Insights

The case involves an appeal by Shri Nishesh Jain against the reassessment order passed by the Assessing Officer under sections 147 and 144 of the Income-tax Act, 1961. Initially, the assessee's appeal was dismissed by the CIT(A) due to a delay which was not condoned. However, a subsequent appeal filed by the assessee was allowed, leading to the decision to withdraw the current appeal. The Department did not object to the withdrawal. Consequently, the ITAT dismissed the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473657 (ITAT-AGRA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAILENDRA SRIVASTAVA
• Assessee Lawyers: WITHDRAWAL APPLICATION FILED BY
• Section: 147; 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH(SMC), AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No. 165/Agr/2023 Assessment Year: 2012-13 Shri Nishesh Jain 14, Shri Gopal Kunj, Kamla Nagar, Agra-282005, U.P. v. Income Tax officer Ward 2(1)(3) Income Tax Office Agra PAN : AIUPJ9702E (Appellant) (Respondent) ORDER PER RAMIT KOCHAR, Accountant Member: This appeal in ITA No.165/Agr/2023 for the assessment year 2012-13 has arisen from the appellate order dated15.09.2023[DIN & Order No. ITBA/NFAC/S/250/2023-24/1056149694(1)], passed by learned Commissioner of Income-tax (Appeals), NFAC, Delhi, which appeal before ld. CIT(A) in turn has arisen from the reassessment order dated 13.11.2019passed by Assessing Officer u/s. 147 read Section 144 of the Income-tax Act, 1961(Letter No. ITBA/COM/F/17/2019- 20/1020330167(1))). Assessee by Withdrawal Application Filed by CA Shri R.K.Singhal(Power of Attorney Holder dt 3.11.23) Revenue by Shri Shailendra Srivastava, Sr. DR Date of hearing 30.01.2025 Date of pronouncement 30.01.2025 ITA No.165/Agr/2023 2 | P a g e 2. The learned counsel for the assessee CA Shri R.K.Singhal has filed an application(inward DAK No. 1035 dated 27.11.2024)which is placed before the Bench that the assessee wants to withdraw its appeal in ITA No. 165/Agr/2023 for assessment year 2012-13 filed before ITAT, Agra Bench, Agra. It is submitted in the application that the assessee has filed an appeal with ld. CIT(A) on 25.01.2021 vide acknowledgment number 226876360250121 but the same was not reflecting in the IT portal due to technical glitch. The assessee has stated that this appeal was filed in time , but the same was not reflected in IT portal. The assessee , then, filed fresh appeal with ld. CIT(A) on 12.12.2021 vide acknowledgment number 166725690112121 which was dismissed by ld. CIT(A) vide appellate order dated 15.09.2023, which is an impugned appellate order. While disposing this appeal, the ld. CIT(A) refused to condone the delay and dismissed the appeal of the assessee, vide appellate order dated 15.09.2023. It is further stated in the application dated 27.11.2024 filed with ITAT that now ld. CIT(A) has adjudicated the appeal of the assessee originally filed on 25.01.2021, vide appellate order dated 28.05.2024 where in the appeal of the assessee stood allowed by ld. CIT(A). It is submitted that factum of filing of the appeal originally with ld. CIT(A) on 25.01.2021 is mentioned in the Form No. 35 filed with ld. CIT(A) while filing the appeal again on 12.12.2021. Thus, ITA No.165/Agr/2023 3 | P a g e there is no concealment . The prayers are made by the ld. Counsel for the assessee to withdraw this appeal filed by the assessee before ITAT, Agra Bench, Agra in ITA no. 165/Agr/2023. The power of attorney dated 03.11.2023 executed by the assessee in favour of CA Shri Raj Kumar Singhal is placed on record in file(e-stamp no. IN-UP63078477597892V) 3. On being asked by the Bench, learned Sr. DR submitted that the Department has no objection if the appeal of the assessee in ITA No. 165/Agr/2023 for assessment year 2012-13 is allowed to be withdrawn. 4. After hearing ld. Sr. DR and perusing the material on record, I hereby dismiss the appeal filed by the assessee in ITA No. 165/Agr/2023 for the assessment year 2012-13being withdrawn by the assessee. I order accordingly. 5. In the result, appeal of the assessee in ITA no. 165/Agr/2023 for assessment year 2012-13stands dismissed as being withdrawn as detailed above. Order pronounced in the open court On 30.01.2025 Sd/- (RAMIT KOCHAR) ACCOUNTANT MEMBER Dated: 30.01.2025 "