What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as the revenue did not object. The appeal was dismissed as withdrawn.

The assessee preferred an appeal before the ITAT against the order of the CIT(Appeals). The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn.

M/S Om Associates, Raipur vs PCIT | ITAT Raipur 2019

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & DR. MITHA LAL MEENA

For Appellant: Shri R.K. Agrawal, CA

Hearing: 13.05.2019Pronounced: 13.05.2019

आयकर अपीलीय अधधकरण न्यायपीठ रायपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 31/RPR/2018 धनधाारण वषा / Assessment Year : 2014-15 M/s. OM ASSOCIATES, 07, Shivam, 1st Floor, Opp. Nagar Nigam Garden, Jalvihar Colony, Raipur (C.G.) PAN : AACFO4028Q .......अपीलाथी / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-2, Raipur (C.G.) ……प्रत्यथी / Respondent Assessee by : Shri R.K. Agrawal, CA Revenue by : None

सुनवाई की तारीख / Date of Hearing : 13.05.2019 घोषणा की तारीख / Date of Pronouncement : 13.05.2019 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-2, Raipur (C.G.) dated 10.01.2018 for the assessment year 2014-15 as per the grounds of appeal on record.

2 ITA No. 31/RPR/2018 A.Y.2014-15

At the outset, Ld. Authorised Representative of assessee has filed an application dated 22.04.2019 praying for withdrawing the appeal. Ld. DR has not objected to the prayer of the assessee for withdrawal of the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

In the result, appeal of assessee is dismissed being ‘withdrawn’.

Order pronounced on 13th day of May, 2019. Sd/- Sd/- MITHA LAL MEENA PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER रायपुर/ RAIPUR ; ददनांक / Dated : 13th May, 2019. SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT (Appeals)-2, Raipur (C.G.) 4. The CIT-2, Raipur. 5. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur. गार्ा फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, रायपुर / ITAT, Raipur.

M/S OM ASSOCIATES,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, RAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments