ANALOG DEVICES INDIA PRIVATE LIMITED,BANGALORE, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1)(1), BLR, BANGALORE

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ITA 1768/BANG/2024Status: DisposedITAT Bangalore19 March 2025AY 2020-21Bench: SHRI LAXMI PRASAD SAHU (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal after the assessee submitted a rectification order from the Assessing Officer and the Department had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the assessment order. During the proceedings, the assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee is allowed to withdraw the appeal filed before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEY

For Appellant: Shri Anurag Singh, CA
For Respondent: Ms. Srinandini Das, CIT(DR)(ITAT), Bengaluru
Hearing: 18.03.2025Pronounced: 19.03.2025

Per Laxmi Prasad Sahu, Accountant Member

1.

This appeal of the assessee is arising out of the final assessment order passed by the Assessment Unit, Income Tax Department u/s. 143(3) r.w.s. 144C(13) of the Income-tax Act, 1961 [the Act] dated 18.07.2024 relating to assessment year 2020-21.

2.

At the outset, the ld. counsel for the assessee submitted that the assessee seeks to withdrawal the appeal filed before the Tribunal in view of the rectification order passed by the jurisdictional Assessing Officer and in this regard drawn attention to the letter of the assessee dated 30.1.2025 (filed on record).

3.

The ld. DR had no objection to the withdrawal of the appeal by the assessee.

4.

Accordingly, the appeal of the assessee is dismissed as withdrawn.

Pronounced in the open court on this 19th day of March, 2025.

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