What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal as they no longer wished to pursue the litigation. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT against an order passed under section 250 of the Income Tax Act, 1961. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal before the Tribunal.

Shweta Aggarwal vs CIT(A) | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH “H” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & DR. BRR KUMAR

Hearing: 08.09.2022

आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal by assessee has been directed against the order u/s 250 of the Income Tax Act, 1961 dated 18.12.2018 for AY 2011-12.

At the time of hearing Ld. Counsel for the assessee furnished a letter dated 07.09.2022 stating that assessee wants to withdraw the appeal for the reasons mentioned in the letter. The contents of the letter are as under:

I.T.A.No.1461/Del/2021

“Date: 07.09.2022 Before the Hon’ble ITAT Delhi Bench-H, New Delhi Re: Shweta Aggarwal Vs. Commissioner of income Tax (Appeals)-42 C/o Surinder Mahajan & New Delhi-110002 Associates, A-134, Defence Colony, New Delhi. (Appellant) (Respondent)

Appeal No. ITA 1461/DEL/2021 – AY 2011-12 Request for withdrawal of appeal Hon’ble Sirs, In regard to the captioned matter, it is most humbly submitted that we have been instructed by the Assessee to withdraw this appeal since the Assessee does not want to pursue the litigation. Under the circumstances, it is not humbly prayed that the Assessee may kindly be allowed to withdraw the appeal.

Thanking you, Yours faithfully, For Surinder Mahajan & Associates Sd/- Chartered Accountants”

The Ld. DR has no serious objection in assessee withdrawing its appeal.

Considering the submissions of the Ld. Counsel/assessee, we permit the assessee to withdraw its appeal. Accordingly, the appeal is dismissed as withdrawn.

In the result, the appeal is dismissed as withdrawn.

SHWETA AGGARWAL,DELHI vs. CIT(A) DELHI-42, NEW DELHI

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