What did the Tribunal hold?

The tribunal noted the assessee's petition to withdraw the appeal as the taxes payable had been adjusted against refunds due. The tribunal dismissed the appeal as withdrawn.

The assessee filed an appeal before the ITAT against an assessment order. The assessee later filed a petition to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee.

Shri Prithivi Kumar vs DCIT | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA

Hearing: 17.11.2022Pronounced: 17.11.2022

आदेश /O R D E R PER MAHAVIR SINGH, VP:

This appeal by the assessee is arising out of the order of the learned Commissioner of Income Tax (Appeals)-10, Chennai in dated 20.05.2019. The assessment was framed by the DCIT, Circle-I, Chennai for the assessment year 2011- 12 u/s. 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated 30.03.2014.

2 2. At the outset, it is noticed that the ld.counsel for the assessee has filed a petition dated 16.11.2022 for withdrawal of this appeal and the text of the petition reads as under:- “The appellant wishes to state and submit before your Honours, that, the appeal pertains to the Asst. Year 2011-12, and as the taxes payable by the appellant with respect to this appeal, have been adjusted by the Income Tax Department, against the refunds due to the appellant, the appellant does not want to press the suit any further.”

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 Hence, we dismiss the appeal as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 17th November, 2022 at Chennai.

SHRI PRITHIVI KUMAR,CHENNAI vs. DCIT, CIRCLE-1, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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