What did the Tribunal hold?

The assessee's authorized representative requested to withdraw the appeal. The Tribunal, with no objection from the revenue, dismissed the appeal as withdrawn.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessment for the year 2013-14 was framed under section 143(3).

What were the issues?

The assessee wished to withdraw the appeal due to payment of demand and not wishing to pursue the capital gains issue.

Income Tax Oficer, Non Corporate… vs Ravichandra Rejin | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGH & SHRI MANOJ KUMAR AGGARWAL

Hearing: 15.12.2022Pronounced: 15.12.2022

आयकर अपीलीय अिधकरण, ‘बी’ �यायपीठ,चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI �ी महावीर �सह, उपा�य� एवं �ी मनोज कुमार अ�वाल, लेखा सद�य के सम� BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 324/CHNY/2021 िनधा�रण वष�/Assessment Year: 2013 - 14 Shri Ravichandra Rejin, The Income Tax Officer, No.30A, 10th Cross Street, vs. Non-Corporate Ward-14(5) Dandeeswaram Nagar, Chennai Velachery, Chennai – 600 042. PAN: BEVPR 1300G (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri R. Viswanathan, F.C.A ��यथ� क� ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई क� तार�ख/Date of Hearing : 15.12.2022 घोषणा क� तार�ख/Date of Pronouncement : 15.12.2022 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT:

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals) – 14, Chennai in dated 12.09.2019. The assessment was framed by the ITO, Non-Corporate Ward-14(5), Chennai for the assessment year 2013-14 u/s.143(3) of the Income Tax Act, 1961 (hereinafter the ‘Act’) vide order dated 17.03.2016.

At the outset, the ld.AR for the assessee stated that the assessee wants to withdraw this appeal. The ld.AR filed a letter dated 15.12.2022 along with petition for withdrawal of appeal by the assessee dated 25.11.2022, which reads as under:- “1. Appellant prays that the appeal filed may be permitted to withdraw the appeal filed before the bench. 2. Appellant individual has already paid the substantial amount demand and further I wish not pursue the matter on the issue Capital gains, hence have decided to withdraw the Appeal.”

When this was pointed out to ld. Senior DR, he has not raised any objection for withdrawal of appeal. Hence, we dismiss the appeal as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 15th December, 2022 at Chennai.

INCOME TAX OFICER, NON CORPORATE WARD -14(5), CHENNAI vs. RAVICHANDRA REJIN, CHENNAI

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