What did the Tribunal hold?

The Tribunal considered the applications for withdrawal filed by the assessee. As no objection was raised by the Revenue, the Tribunal allowed the assessee's request.

The assessee filed two appeals against the orders of the Commissioner of Income Tax (Appeals). The assessee subsequently filed applications seeking withdrawal of both appeals. The Departmental Representative raised no objection to the withdrawal.

What were the issues?

The primary issue was whether the assessee's appeals should be dismissed as withdrawn based on their application and the absence of objection from the Revenue.

M.R. Govt Collage of Music and… vs ITO | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Respondent: Shri B.Rama Krishna– Sr.DR

Hearing: 10/12/2019

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 544 & 545/VIZ/2019 (Asst. Year : 2013-14 to 2014-15) M.R. Government College of vs. ITO (TDS),Ward-2, Music and Dance, Stables Visakhapatnam. Road, Vizianagaram. TAN No. VPNM01175G (Appellant) (Respondent)

Assessee by : None Department By : Shri B.Rama Krishna– Sr.DR

Date of hearing : 10/12/2019. Date of pronouncement : 11/12/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

These appeals by the same assessee are directed against the separate orders of Commissioner of Income Tax (Appeals)-2, Visakhapatnam, both dated 20/06/2019 for the Assessment Years 2013-14 & 2014-15 respectively. 2. By filing the applications dated 06/12/2019, assessee seeks withdrawal of both the appeals. Ld.DR has not raised any objection. In view of the letters filed dated 06/12/2019, the appeals of the assessee are dismissed as withdrawn.

2 ITA Nos. 544 & 545/VIZ/2019 (M.R. Govt. College of Music and Dance)

In the result, both the appeals filed by the assessee are dismissed as withdrawn. Order Pronounced in open Court on this 11th day of Dec., 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 11th December, 2019. vr/- Copy to: 1. The Assessee – M.R. Government College of Music and Dance, Stables Road, Vizianagaram. 2. The Revenue – ITO (TDS), Ward-2, Visakhapatnam. 3. The CIT(TDS), Vijayawada. 4. The CIT(A)-2, Visakhapatnam. 5. The D.R., Visakhapatnam. 6. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.

M.R. GOVT COLLAGE OF MUSIC AND DANCE,VIZIANAGARAM vs. THE INCOME TAX OFFICER (TDS), WARD-2, VISAKHAPATNAM

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