Facts
The assessee filed two separate appeals against orders from the NFAC, Delhi for Assessment Years 2013-14 & 2014-15. No one appeared on behalf of the assessee, but they filed applications to withdraw the appeals.
Held
The Tribunal considered the withdrawal applications filed by the assessee. Since the Departmental Representative raised no objections, the appeals were dismissed as withdrawn.
Key Issues
Whether the appeals can be dismissed as withdrawn based on the assessee's application and lack of objections from the Revenue.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
O R D E R
PER NARENDRA KUMAR BILLAIYA, AM: & 6571/Mum/2024, are two separate appeals by the assessee preferred against two separate orders of the NFAC, Delhi [hereinafter ‘the ld. CIT(A)], pertaining to AYs 2013-14 & 2014-15. 2. None appeared on behalf of the assessee. However, the assessee has filed two separate applications even dated 27/01/2025, for withdrawal of the appeals. The ld. D/R raised no objections. 3. Considering the contents of the applications, the captioned appeals are dismissed as withdrawn. In the result, appeals of the assessee are dismissed. 4. Order pronounced in the Court on 19th February, 2025 at Mumbai. (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE-PRESIDENT