What did the Tribunal hold?

The Income Tax Appellate Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's written request.

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). The assessee subsequently filed an application to withdraw the appeal before the tribunal. The Revenue had no objection to the withdrawal.

What were the issues?

The primary issue was whether the assessee's application to withdraw the appeal should be granted.

Mss India Pvt. Ltd., Nashik vs ACIT | ITAT Pune 2019

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI VIKAS AWASTHY, JM

For Appellant: Shri Rakesh Maind

For Respondent: Shri Ashok Babu

आदेश / ORDER

PER VIKAS AWASTHY, JM :

The appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals)-1, Nashik dated 21-08-2015 for the assessment year 2010-11.

The assessee has filed an application dated 26-02-2019 to withdraw the appeal. The relevant extract of the application reads as under :

2 ITA No.1993/PUN/2016, A.Y. 2010-11

“Sub.: WITHDRAWAL OF APPEAL Appeal No. 1993/PUN-2016 AY 2010-11 MSS India Pvt. Ltd. Vs. Asstt. Commissioner of Income Tax, Cir-3, Malegaon Appeal filed by us is fixed for hearing tomorrow 27th February, 2019. To keep good relations with the department and to minimize litigation. We wish to withdraw the said appeal. Kindly treat this letter as our application to withdraw the same.”

Shri Ashok Babu representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.

In view of the written request made by the assessee/appellant the appeal is dismissed as withdrawn.

Order pronounced in open Court after hearing of the appeal on Wednesday, the 27th February, 2019.

Sd/- Sd/- (R.S. Syal) (Vikas Awasthy) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 27th February, 2019. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त (अऩीऱ) / The CIT(A)-1, Nashik 3. 4. The Pr. Commissioner of Income Tax-1, Nashik ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

MSS INDIA PVT. LTD.,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments