What did the Tribunal hold?

The assessee subsequently filed an application seeking withdrawal of the appeals. The Revenue had no objection to the withdrawal.

The assessee filed appeals against the CIT(A) order for AY 2014-15 and 2015-16. On the hearing date, the assessee did not appear, nor did they file an adjournment application.

What were the issues?

The primary issue was the assessee's request to withdraw their pending appeals before the tribunal.

Elymer Electrics Pvt Ltd, New… vs ITO | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: SH. ANIL CHATURVEDI & SH. YOGESH KUMAR US

For Respondent: Shri Rajendra Jha, Sr. D.R

Hearing: 09.02.2023Pronounced: 10.02.2023

Both the appeals filed by the assessee are directed against the consolidated order dated 16.08.2019 passed by the Commissioner of Income Tax (Appeals)-38, New Delhi under Section 250 of the Income Tax Act, 1961 for Assessment Years 2014-15 & 2015-16.

On the date of hearing none appeared on behalf of the assessee nor any adjournment application was filed despite the fact that the notice of hearing was issued to the assessee. We, therefore, proceed to dispose of the appeals ex parte qua the assessee, after considering the submissions of Learned DR and the material on record.

Page 2 of 3 3. Assessee has filed an application dated 12.01.2023 seeking the withdrawal of the appeals. Revenue has no objection in assessee withdrawing the appeals.

We have heard the rival submissions and perused the material available on record. In view of the aforesaid request of the assessee, the appeals of the assessee are dismissed as withdrawn.

In the result, both the appeals of the assessee are dismissed.

Order pronounced in the open court on 10.02.2023

ELYMER ELECTRICS PVT LTD,NEW DELHI vs. ITO WARD - 74(2), NEW DELHI

What did the Tribunal hold?

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What were the issues?

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