What did the Tribunal hold?

The assessee's counsel filed an application for withdrawal of the appeal. Consequently, the Tribunal dismissed the appeal as infructuous.

The assessee filed an appeal against the order of the CIT(A) for assessment year 2013-14, challenging additions made to the returned income. The assessee had grounds related to cash deposits and a surrender made to cover investments.

What were the issues?

The primary issue was the assessee's challenge to additions made by the CIT(A). However, the appeal was withdrawn by the assessee before adjudication.

Vineet Kumar Mishra vs ITO | ITAT Jabalpur 2023

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

For Appellant: Shri H.S.Modh, Adv

For Respondent: Shri Shravan Kumar Gotru, CIT DR

Hearing: 15/09/2023Pronounced: 15/09/2023

O R D E R PER OM PRAKASH KANT, A.M.: This appeal by the assessee is directed against the order dated 31.08.2022 passed by Ld. Commissioner of Income Tax(Appeals)- National Faceless Appeal Centre, Delhi [“Ld.CIT(A)”] for assessment year 2013-14, raising following grounds:

1. “That the Ld.CIT(A) has grossly erred in facts and circumstances of the case to enhance the returned income by Rs.11,00,000/-.

That the cash deposited in bank account added at Rs.8,50,000/- is not justified.

That the addition upheld at Rs.2,24,750/- is erroneous and bad in law as the assessee has surrendered Rs.2,50000/- to cover up the investment, hence the addition confirmed is not justified.

That the assessee craves leave to raise any other ground/s on or before the date of hearing to prove that the order is bad.” 2. Before us, Ld. Counsel for the assessee filed an application dated 13.09.2023 on behalf of the assessee for withdrawal of the appeal. In view of the withdrawal sought by the assessee, the appeal is dismissed as infructuous.

VINEET KUMAR MISHRA,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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