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2018 (9) TMI 1688 - AT - Income TaxCondonation of delay - Held that - There was a reasonable cause for the assessee to file the appeal before the ITAT with delay of 30 days. The lapse on the part of staff of the Chartered Accountants office should not make the assessee helpless. Therefore, we condone the delay and admit the appeal for adjudication. The assessee referring to the assessee s letter dated Nil submitted that assessee wants to withdraw the appeal filed by him. On perusal of the assessee s letter and having no objection from the side of Ld. DR, we allow the request of the assessee to withdraw the appeal. Accordingly, the grounds raised by the assessee in the appeal are dismissed as withdrawn . Appeal of the assessee is dismissed as withdrawn .
Issues: Delay in filing the appeal before the Tribunal, withdrawal of the appeal by the assessee
The appeal was filed by the Assessee against the order of CIT(A)-II, Pune, dated 28-05-2013 for the A.Y.2007-08, with a delay of 30 days. The Chartered Accountant assigned to file the appeal inadvertently failed to do so due to examination tension and leave for CA Examination. The Tribunal, after considering the contents of the affidavit, condoned the delay, stating that the lapse on the part of the Chartered Accountant's staff should not make the assessee helpless. Thus, the appeal was admitted for adjudication. The assessee expressed the desire to withdraw the appeal through a letter stating that despite the arguments made by their authorized representative, they decided not to pursue the appeal as they had already paid the tax dues. The Ld DR had no objection to the withdrawal of the appeal. Consequently, upon perusal of the assessee's letter and with no objection from the Ld. DR, the Tribunal allowed the request of the assessee to withdraw the appeal. The grounds raised by the assessee were dismissed as 'withdrawn,' leading to the dismissal of the appeal as 'withdrawn.' In conclusion, the delay in filing the appeal before the Tribunal was condoned, and the appeal was admitted for adjudication. However, upon the assessee's request, the appeal was withdrawn with no objection from the Ld DR, resulting in the dismissal of the appeal as 'withdrawn.'
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