What did the Tribunal hold?

The assessee's counsel requested permission to withdraw the appeal, to which the Departmental Representative had no objection. Consequently, the Tribunal dismissed the appeal as withdrawn.

The assessee filed an appeal against an order of the Pr. CIT with a significant delay. No court fee was paid, and no condonation application was filed for the delay.

What were the issues?

The primary issue was the delay in filing the appeal and the assessee's subsequent request to withdraw the appeal.

Sudha Agro Oil & Chemical… vs DCIT | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLEShri G.V.N. Hari – Advocate. Shri T.S.N. Murthy – CIT DR

For Appellant: Shri G.V.N. Hari – Advocate

For Respondent: Shri T.S.N. Murthy – CIT DR

Hearing: 09/02/2019

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 607/VIZ/2018 (Asst. Year : 2010-11) M/s. Sudha Agro Oil & vs. DCIT, Circle-1, Chemical Industries Ltd., Kakinada. D.No. 19-1-422, G. Ragampeta, Samalkot. PAN No. AADCS 1177 N (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Shri T.S.N. Murthy – CIT DR

Date of hearing : 09/02/2019. Date of pronouncement : 13/02/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER

This is an appeal filed by the assessee against the order of ld.Pr.CIT-2, Visakhapatnam, dated 12/03/2018 for the Assessment Year 2010-11. 2. There is a delay of 189 days in filing this appeal. No court fee is filed and no condonation application is filed. By filing an application dated 29/01/2019, ld. counsel for the assessee has submitted that he may be permitted to withdraw the appeal. Departmental Representative has not raised any objection. In

2 ITA No.607 /VIZ/2018 (M/s. Sudha Agro Oil & Chemical Industries Ltd.) view of the request made by the assessee, this appeal is dismissed as withdrawn. 3. In the result, appeal of the assessee is dismissed as withdrawn. Order Pronounced in open Court on this 13th day of Feb., 2019.

Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 13th February, 2019. vr/- Copy to: 1. The Assessee- M/s. Sudha Agro Oil & Chemical Industries Ltd.,D.No. 19-1-422, G. Ragampeta, Samalkot. 2. The Revenue – DCIT, Circle-1, Kakinada. 3. The Pr. CIT-2, Visakhapatnam. 4. The D.R., Visakhapatnam. 5. Guard file. By order

(VUKKEM RAMBABU) Sr.PS, ITAT, Vizag.

SUDHA AGRO OIL & CHEMICAL INDUSTRIES LIMITED,SAMALKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

What did the Tribunal hold?

What were the facts?

What were the issues?

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