What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The Departmental Representative had no objection to the withdrawal.

The assessee filed an appeal before the Income Tax Appellate Tribunal against an order of the Principal Commissioner of Income Tax. The assessee's advocate subsequently filed an application seeking to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be permitted to be withdrawn.

Manohar Lal Poddar, Bhagalpur vs ACIT | ITAT Patna 2024

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajesh Kumar, Accountant Member:- The assessee is in appeal before the Tribunal against the order of ld. Principal Commissioner of Income Tax

Assessment year: 2017-2018 Manohar Lal Poddar (Central), Patna dated 30.01.2024 passed for A.Y. 2017- 18.

Shri A.K. Pathak, Advocate of the assessee has moved an application dated 06.05.2024 seeking the permission of the Bench to withdraw this appeal. Since the ld. D.R. has no objection in this regard, the permission as sought by Shri A.K. Pathak, Advocate of the assessee is granted and accordingly the appeal of the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 21st May, 2024. Sd/- Sd/- (Rajpal Yadav) (Rajesh Kumar) Vice-president(KZ) Accountant Member Kolkata, the 21st day of May, 2024 Copies to :(1) Manohar Lal Poddar, Sahhaula, Bhagalpur-813225, Bihar (2) Principal Commissioner of Income Tax (Central), Patna, Central Revenue Building, Beer Chand Patel Marg, Patna-800002, Bihar (3) CIT- , Kolkata;

MANOHAR LAL PODDAR,BHAGALPUR vs. ACIT, CENTRAL CIRCLE-3, PATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments