Facts
The assessee filed an application dated 18.2.2025, requesting not to press the grounds of appeal. The assessee's counsel also sent an email on 19.2.2025 requesting the withdrawal of the appeals.
Held
The Tribunal considered the assessee's application and the counsel's email requesting withdrawal. The Assessing Officer raised no objection, and thus the appeals were permitted to be withdrawn and were dismissed as withdrawn.
Key Issues
Whether the assessee is permitted to withdraw the appeals filed before the Tribunal.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY
At the outset, the ld. A.R. of the assessee drew our attention to the application of the assessee dated 18.2.2025 for not pressing the grounds of appeal, which is reproduced below for ease of reference and record-
2. In view of the above, the ld. A.R. of the assessee requested to allow the withdrawal of the appeal as the assessee is not keen on pressing the grounds mentioned in Form 36.
The ld. D.R. on the other hand, raised no objection for allowing the withdrawal of appeal as requested by the assessee.
We have gone through the application dated 18.2.2025 of the assessee as above and the email dated 19.2.2025 of the counsel of the assessee requesting for the withdrawal of the Appeal. Hence, the assessee is permitted to withdraw both the appeals and accordingly the appeals of the assessee is dismissed as withdrawn.
In the result, both the appeals filed by the assessee are dismissed.