M/S ABT INVESTMENTS INDIA P LTD ,COIMBATORE vs. ITO , CORP WARD 3 , COIMBATORE

This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax-1, Coimbatore dated 01.02.2022 relevant to the assessment year 2017-18.

The appeal filed by the assessee is delayed by 150 days in filing the appeal. Since the assessee has not filed petition for condonation of delay, this appeal filed by the assessee is not maintainable and liable to be dismissed. However, when the appeal came up for hearing, by filing a petition dated 23.03.20323, the ld. Counsel for the assessee has prayed for withdrawal of the appeal, against which, the ld. DR has not raised any objection. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed. Order pronounced on 23rd March, 2023 at Chennai.