What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal and the Revenue had no objection. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2012-13. The assessee subsequently filed an application to withdraw the appeal to avoid further litigation.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed before the tribunal.

M/S. Space Developers, Aurangabad vs ACIT | ITAT Pune 2019

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Respondent: Ms. Shabana Parveen

आदेश / ORDER

PER VIKAS AWASTHY, JM :

The appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals)-2, Aurangabad dated 23-08-2016 passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2012-13.

The assessee has filed an application dated 06-02-2019 to withdraw the appeal. The relevant extract of the application reads as under :

2 ITA No.2500/PUN/2016, A.Y. 2012-13

“In the matter of : M/s. Space Developers Versus Assistant Commissioner of Income Tax- Circle-3, Aurangabad Appeal No. : ITA 2500/PUN/2016 ASSESSMENT YEAR : 2012-13 1. That the above noted case is pending before this hon’ble court and is fixed for hearing on 7.02.2019. 2. That now the applicant/appellant want to withdraw the above noted appeal from this Hon’ble court, to avoid litigation. It is, therefore, prayed that the above mentioned appeal of the appellant-applicant may kindly be dismissed as withdrawn in the interest of justice.”

Ms. Shabana Parveen 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In view of the written request made by the assessee/appellant the appeal is dismissed as withdrawn.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 Thursday, the 07th day of February, 2019.

Sd/- Sd/- (R.S. Syal) (Vikas Awasthy) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 07th 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)-2, Aurangabad 3. 4. The Pr. Commissioner of Income Tax-2, Aurangabad ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, //सत्यावऩत प्रतत// True Copy// तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

M/S. SPACE DEVELOPERS,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,

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