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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) for AY 2021-22. The appeal was pending before the Tribunal. The assessee subsequently filed an application to withdraw the said appeal.
Held
The Tribunal noted the application for withdrawal of the appeal filed by the assessee. The appeal was dismissed as withdrawn by the Tribunal.
Key Issues
Whether the appeal can be dismissed as withdrawn upon the assessee's request.
Sections Cited
143(3), 250
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Income Tax Appellate Tribunal, DELHI BENCH “E”, DELHI
Before: SH. S. RIFAUR RAHMAN & SH. SUDHIR KUMAR
Date of hearing: 14/08/2025 Date of Pronouncement: 14/08/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-27, New Delhi [hereinafter referred to as “CIT(A)”] vide order dated 15.09.2023 pertaining to A.Y. 2021-22 arising out the assessment order dated 27.02.2023 under section 143(3) of the Income Tax Act, 1961, (in short ‘the Act’).
At the very outset the Counsel for the assessee moved the following application :-
Noting the contents of the application the appeal is dismissed as withdrawn.
Decision announced in the open court in the presence of both the parties on 14.08.2025.