What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to being infructuous.

The assessee filed an appeal before the ITAT against an order that dismissed their earlier appeal as barred by limitation. The assessee's counsel sought to withdraw the current appeal.

What were the issues?

The primary issue was the maintainability of the appeal, which was subsequently withdrawn by the assessee.

Ujjwal Singh, Gurgaon vs DCIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI

Before: SH. G.S.PANNU, HON’BLE & SH. ANUBHAV SHARMA

For Appellant: Ms. Pooja Machchhar, CA

For Respondent: Shri Anuj Garg, Sr. DR

Hearing: 17.02.2023Pronounced: 17.02.2023

The Assessee has come in appeal against the appellate order dated 20.06.2019 of Commissioner of Income Tax (Appeals)-1, Gurgaon in appeal no. 124/18-19 for Assessment Year 2016-17 whereby the appeal of the assessee against assessment order u/s 143(1) of the Income Tax Act, 1961 dated 10.11.2016 passed by Dy. Commissioner of Income Tax, CPC, Gurgaon was dismissed being barred by limitation.

During the course of hearing, the Ld. Counsel for the assessee submitted that she has the instruction to withdraw this appeal since it has ITA-7422.Del.2019 2 become infructuous and filed an application to that effect. The Ld. DR has no objection if the appeal is dismissed as withdrawn. 3. In view of the above, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 17th February, 2023.

UJJWAL SINGH,GURGAON vs. DCIT, CPC, BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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