What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently requested to withdraw the appeal before the Tribunal. The reason for withdrawal was that no order giving effect to the CIT(A) order had been passed, leading to abatement of assessment proceedings.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeal should be accepted due to abatement of assessment proceedings.

Global Hospitality Licensing Sarl vs DCIT | ITAT Mumbai 2022

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI PROMOD KUMAR & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Paras Salva a/w, Shri Harsh Shah

For Respondent: Shri Milind Chavan

The present appeal has been filed by the assessee challenging the impugned order dated 31/12/2018, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–56, Mumbai, [“learned CIT(A)”], for the assessment year 2009–10.

Global Hospitality Licensing SARL ITA No.1137/Mum./2019

At the outset, the learned A.R. appearing for the assessee submitted that the assessee, vide letter dated 30/05/2022, filed before the Tribunal has prayed for withdrawal of the present appeal for the assessment year 2009–10. The letter dated 30/05/2022, is placed on record and the same reads as under:–

“The appellant has filed the captioned appeal against the order dated December 31, 2018, passed by the Commissioner of Income Tax (Appeals) [„CIT(A)‟] Considering no order giving effect to the CIT(A) order has been passed till date, the assessment proceedings have abated. Therefore, the Appellant wishes to withdraw the captioned appeal, and would take such remedial measures available in law on account of such abatement. The withdrawal of the appeal should not be considered as a concession on part of the Appellant in relation to merits of the issues raised in the captioned appeal. Kindly taken the above on record and oblige.”

In view of the above, we accept the request of the assessee for withdrawal of its appeal for the assessment year 2009–10.

GLOBAL HOSPITALITY LICENSING SARL,MUMBAI vs. DCIT (IT) RANGE 2 (3)(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments