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

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ITA 1711/DEL/2019Status: DisposedITAT Delhi22 September 2022AY 2017-182 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the request for withdrawal of the appeal and, with no objection from the respondent, allowed the assessee's request. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) which upheld a demand raised by the AO/CPC-TDS under Section 200A of the Income Tax Act. The assessee subsequently sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Which sections of the Income-tax Act were involved?

Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “D” BENCH: NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI KUL BHARAT

For Appellant: Shri Ankit Sahni, Adv. &, Shri Sahil Gupta, CA
For Respondent: Shri Sanjay Kumar, Sr.DR
Hearing: 22.09.2022Pronounced: 22.09.2022

ORDER

PER KUL BHARAT, JM :

1.

The present appeal filed by the assessee for the assessment year 2017- 18 is directed against the order of Ld. CIT(A)-42, New Delhi dated 28.12.2018.

2.

Ld. Counsel for the assessee seeks to withdraw the present appeal vide letter dated 22.09.2022. The relevant contents of the letter are reproduced as under:-

“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. In this regard, the Appellant humbly craves leave to withdraw the captioned appeal”. 3. Ld. Sr. DR has no objection in this regard.

4.

We have heard the Ld. Authorized Representatives of the parties and considered the material available on record. We hereby, allow the request of the assessee for withdrawal of the appeal. Therefore, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 22nd September, 2022.

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