What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.

The assessee filed an appeal before the ITAT for the assessment year 2006-07. The assessee subsequently filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn as per their request.

M/S. Golden Time Services Pvt… vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-I’ : NEW DELHI

Before: SHRI R.K. PANDA, HON’BLE

For Appellant: Ms. Umang Luthra, Adv

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Hearing: 19.04.2021Pronounced: 19.04.2021

ORDER PER R.K. PANDA, AM :

This appeal by the assessee for the assessment year 2006-07 is directed against the Order of Learned CIT(A)-IV, New Delhi dated 30.9.2014.

At the threshold, Ld. Counsel for the assessee has reiterated the contention raised in Assessee’s Application dated 16.5.2021 for seeking withdrawal of assessee’s appeal. The contents of the Assessee’s Application dated 16.4.2021 seeking withdrawal of the appeal are reproduced as under:-

“To Date: 16th April, 2021 Hon’ble Vice President, Income Tax Appellate Tribunal, Delhi Ref:- In the case of Golden Times Services Pvt. Ltd. bearing Assessment year 2006-07 before ‘SMC-1’ Bench Sub:- Withdrawal of appeal filed before the Hon’ble Tribunal. MAY IT PLEASE YOUR HONOUR:

1. 1. This is in relation to the appeal filed by the applicant bearing for the A.Y. 2006-07 listed for hearing on 19.4.2021 before SMC-1 bench of this Hon’ble Tribunal.

2. That the applicant wishes to withdraw the said appeal filed before the Hon’ble Tribunal. PRAYER In view of the above circumstances, it is prayed to kindly allow the withdrawal of the appeal filed by the applicant. For this act of kindness, the applicant shall ever be grateful. Prayed accordingly, Golden Times Services P. Ltd. Sd/- Director”

Learned Senior DR has no objection on the request of the Ld. Counsel for the assessee for withdrawal of assessee’s appeal.

In view of the above, I accept the request of the assessee’s counsel for withdrawal of the aforesaid appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced in the presence of both the parties in the Open Court on conclusion of Virtual Hearing on 19th April, 2021

M/S. GOLDEN TIME SERVICES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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