J RAY MCDERMOTT S A,NOIDA vs. ACIT, CPC-TDS, GHAZIABAD

ORDER PER N.K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the CIT(A)-42, New Delhi dated Nil pertaining to A.Y.2018-19.

2. The grievance of the assessee read as under :- 1. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in upholding the Appellant as 'Asesssee in Default' u/s 200A of the Act.

3. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate the fact that appellant has duly deducted tax u/s 44BB of the Act as applicable in respect of payments made by the Appellant to various non- resident contractors and therefore it could not be said to be 'assessee in default.

4. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in remanding issue back to Assessing Officer-TDS (hereinafter referred as 'AO- TDS') instead of deciding the issue on merits on his own.

December 21, 2022 The Hon’ble Members, Bench - “D” Income Tax Appellate Tribunal Loknayak Bhawan, Khan Market, New Delhi- 110003 Re: J Ray Mcdermott S A (“Appellant”)

Sub: Request for withdraw of appeal bearing for assessment year 2018-19 May it please Your Honours. The captioned appeal is fixed for hearing before the Hon’ble Bench 'D' of the Income Tax Appellate Tribunal (“Tribunal”) today i.e., December 21, 2022.

In this regard, it is humbly submitted that the appeal pertains to the order passed by CIT(A) upholding the demand raised by AO/CPC-TDS under section 200A of the Income tax Act, 1961. The said demand, however, has been deleted on account of revised TDS return filed by the Appellant.

In this regard, the Appellant humbly craves leave to withdraw the captioned appeal.

We pray that our request shall be acceded to. Thanking you Yours sincerely, (Authorized Representative)