M/S HARSHA CONSTRUCTIONS RATIONAL CONSTRUCTION,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD
What did the Tribunal hold?
The Tribunal allowed the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. At the time of hearing, the assessee's counsel requested to withdraw the appeal due to the smallness of the issue involved.
What were the issues?
The primary issue was whether the assessee wished to pursue the appeal. The assessee decided not to pursue the appeal due to the minor nature of the issue.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’ ALLAHABAD
Before: SHRI VIJAY PAL RAO
This appeal by the assessee is directed against the order dated 03.12.2019 of CIT(A) for the assessment year 2014-15. 2. At the time of hearing, the Ld. counsel for the assessee has stated at Bar that due to smallness of the issue involved in this appeal the assessee does not want to pursue the present appeal and the same may be allowed to be withdrawn. He has also filed a letter dated 22.03.2021. On the other hand, the Ld. DR has raised no objection if the present appeal of the assessee is dismissed as withdrawn.
Accordingly, in view of the statement of Ld. counsel for the assessee as well as the letter
The order continues below.
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