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2018 (9) TMI 1688 - ITAT PUNECondonation 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 Accordingly, the grounds raised by the assessee in the appeal are dismissed as ‘withdrawn’. Appeal of the assessee is dismissed as ‘withdrawn’.
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