Case Number: ITA 359/DEL/2019
Appellant: Aashiyana Buildmart Pvt. Ltd., Noida
Respondent: DCIT, Central Circle, Noida
Assessment Year: 2010-11
Case Filed On: 2019-01-17
Order Type: Final Tribunal Order
Date of Order: 2023-05-12
Pronounced On: 2023-05-12
The case ITA 359/DEL/2019 involves the appellant Aashiyana Buildmart Pvt. Ltd. from Noida, contesting the assessment made by the Deputy Commissioner of Income Tax (DCIT), Central Circle, Noida for the assessment year 2010-11. This case was filed on January 17, 2019, and the final order was pronounced on May 12, 2023. The appeal was ultimately withdrawn by the appellant.
The case was heard before the Delhi Bench ‘A’ of the Income Tax Appellate Tribunal (ITAT), New Delhi. The bench consisted of Shri Anil Chaturvedi, Accountant Member, and Shri Yogesh Kumar US, Judicial Member.
The appeal filed by Aashiyana Buildmart Pvt. Ltd. pertains to the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] – IV, Kanpur, under Section 250(6) of the Income Tax Act, 1961, dated November 19, 2018, relating to the assessment year 2010-11.
The appeal was filed on the grounds of unexplained income and issues related to the assessment made by the DCIT. The appellant sought to challenge the findings and the order of the CIT(A).
During the course of the hearing on May 3, 2023, the counsel for the appellant, Shri Sandeep Jain, CA, submitted that he had instructions to withdraw the appeal. Consequently, the appeal was requested to be treated as withdrawn.
The Departmental Representative (DR), Shri P. Praveen Sidharth, CIT-DR, raised no objections to the withdrawal of the appeal by the appellant.
Considering the submissions from the learned AR, the tribunal allowed the withdrawal of the appeal. Accordingly, the appeal was dismissed as withdrawn.
In the final judgment, the tribunal dismissed the appeal of the assessee as withdrawn. This case highlights the procedural aspects of appeal withdrawals in the ITAT and the necessity for compliance with procedural requirements.
Order pronounced in the open court on May 12, 2023.
Members:
Representatives:
Dated: May 12, 2023.
ITA 359/DEL/2019: Aashiyana Buildmart Pvt. Ltd. vs. DCIT – Case Filed for Unexplained Income
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