This article provides a detailed account of the proceedings and final judgment in ITA No. 1864/DEL/2020 involving Free Pathshala and CIT (Exemptions), Chandigarh. The case was filed on November 18, 2020, and the final order was pronounced on July 6, 2023.
Free Pathshala, an educational institution based in Gurgaon, filed an appeal with the Income Tax Appellate Tribunal (ITAT) Delhi against the order dated September 15, 2020, by the Commissioner of Income Tax (Exemptions), Chandigarh. The appeal was filed to contest certain decisions made by the CIT (E).
The case was heard by the Delhi Bench ‘B’ of the Income Tax Appellate Tribunal, with Shri Pradip Kumar Kedia, Accountant Member, and Shri Yogesh Kumar US, Judicial Member, presiding. The proceedings were conducted through video conferencing.
The appeal was filed against the order issued by the CIT (Exemptions), Chandigarh. The appellant, Free Pathshala, was represented by Shri Ram Avtar Sharma, CA, and Shri Bhupesh Aggarwal, CA. The respondent, CIT (Exemptions), was represented by Shri K.K. Mishra, Sr. DR.
The authorized representatives of the appellant, Free Pathshala, presented their case before the tribunal, outlining the reasons for contesting the order issued by the CIT (Exemptions).
The respondent, represented by Shri K.K. Mishra, Sr. DR, supported the order of the CIT (Exemptions) and provided counterarguments to the points raised by the appellant.
At the very outset, the authorized representative of the appellant moved an application for the withdrawal of the appeal. The application for withdrawal was reviewed and considered by the tribunal. The content of the application is reproduced below:
[Content of the withdrawal application]
After reviewing the application for withdrawal and considering the arguments presented, the tribunal decided to accept the withdrawal request. The key findings and decisions are summarized below:
The tribunal acknowledged the reasons provided by the appellant for withdrawing the appeal. It was noted that the appellant had reconsidered their position and decided not to pursue the appeal further.
In light of the withdrawal application, the tribunal dismissed the appeal as withdrawn. The decision was announced in the open court on July 6, 2023.
The ITAT Delhi ruled in favor of allowing the withdrawal of the appeal by Free Pathshala. The appeal was dismissed as withdrawn, and the case was closed accordingly. The final order was pronounced on July 6, 2023.
Order pronounced in the open court on July 6, 2023.
Signed by:
Shri Pradip Kumar Kedia, Accountant Member
Shri Yogesh Kumar US, Judicial Member
ITA No. 1864/DEL/2020 – Free Pathshala vs CIT (E), Chandigarh: Withdrawal of Appeal
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