Case Number: ITA 932/DEL/2021
Appellant: Smart Vishwas Society, Meerut
Respondent: CIT(E), Lucknow
Assessment Year: 2013-14
Result: 2013-14
Case Filed on: 2021-08-02
Order Type: Final Tribunal Order
Date of Order: 2023-04-25
Pronounced on: 2023-04-25
Tribunal: IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘H’, NEW DELHI
Before: SH. N. K. BILLAIYA, ACCOUNTANT MEMBER and SH. ANUBHAV SHARMA, JUDICIAL MEMBER
Introduction
This appeal by the assessee, Smart Vishwas Society, pertains to the assessment year 2013-14 and is directed against the order of the Commissioner of Income Tax (Exemptions) [CIT(E)], Lucknow, dated 18.06.2021. The primary issue revolves around the condonation of delay under Section 119(2)(b) of the Income Tax Act.
Background
The appellant, Smart Vishwas Society, located at 106, Ashirvad Complex, 4 PL Sharma Road, Meerut, U.P., filed an appeal against the order of the CIT(E), Lucknow. The society sought condonation of delay under Section 119(2)(b) of the Income Tax Act, which was denied by the CIT(E). Aggrieved by this decision, the appellant filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘H’.
Hearing and Decision
The appeal was heard on 25th April 2023. The appellant was represented by Sh. Deepesh Jain, CA, while the respondent was represented by Ms. Sapna Bhatia, CIT DR.
At the outset of the hearing, the authorized representative of the appellant stated that the appeal had been wrongly filed and, therefore, must be dismissed as withdrawn. Based on this statement, the ITAT dismissed the appeal as withdrawn.
Tribunal’s Observations
The Tribunal noted that the appeal was withdrawn by the appellant’s representative, indicating that there was no need for further adjudication on the matter. The Tribunal then announced the decision in the open court in the presence of both parties on 25th April 2023.
Conclusion
This case highlights the procedural aspects of filing appeals and the importance of correctly assessing the necessity and grounds for appeal. The withdrawal of the appeal suggests that the appellant realized the futility or error in pursuing the appeal further.
Order
In the result, the appeal filed by the assessee is dismissed as withdrawn. The above decision was pronounced in the open court on 25th April 2023.
Signed:
[ANUBHAV SHARMA]
JUDICIAL MEMBER
[N.K. BILLAIYA]
ACCOUNTANT MEMBER
Dated: 25th April 2023
Copy forwarded to:
Assistant Registrar
ITAT, New Delhi
Smart Vishwas Society vs CIT(E): Condonation Dispute for AY 2013-14
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