What did the Tribunal hold?

The Tribunal considered the application for withdrawal of the appeal. Since the legal heirs stated there was no outstanding demand and wished to withdraw, the Tribunal allowed their request.

The assessee filed an appeal against an assessment order. Subsequently, the legal heirs of the assessee requested to withdraw the appeal as all taxes had been paid and there was no outstanding demand.

What were the issues?

Whether the appeal can be withdrawn by the legal heirs of the assessee when there is no outstanding demand.

Anantha Krishna S.N. Hebbar vs ACIT | ITAT Mumbai 2022

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM

For Appellant: Shri Manoj Sinha, Ld. DR

For Respondent: Shri Manoj Sinha, Ld. DR

O R D E R

Per Amit Shukla, Judicial Member:

The aforesaid appeal has been filed by the assessee against the impugned order dated 18.04.2012, passed by Ld. CIT(A)-23, Mumbai for the quantum of assessment passed u/s 143(3) for AY 2008-09. 2 Anantha Krishna S. N. Hebbar 2. At the outset, it is brought to our notice that assessee has filed an application dated 07.12.2022 for withdrawal of appeal, which are as under:-

Sub: Withdrawal of appeal - ITA - 4303/Mum/2012 - Hearing on 4.10.2022- "A' Bench. - Hearing fixed on 12 December 2022 Re: Late Anantha Krishna S N Hebbar PAN: AAJPH9353C Assessment Year: 2007-08 Under instructions from our client and in response to your letter dated 9 September 2022 and in continuation of our letter dated 3 October 2022, we have to state that, as all the taxes have been paid for the said Assessment Year and there is no demand payable, the legal heirs do not intend pursuing the matter and would like to withdraw the appeal. Kindly do the needful & oblige 3. Ld. DR did not have any objection to the said request of withdrawal.

Considering the contents of the letter as mentioned above, we allow the request of the assessee for withdrawing the present appeal.

ANANTHA KRISHNA S.N. HEBBAR,MUMBAI vs. ASST CIT 12(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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