What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeals and decided to dismiss them as not pressed. The assessee was not pursuing the relief claimed in the appeals.

The assessee filed appeals against the CIT(A) order for assessment years 2010-11 to 2016-17. The assessee requested to withdraw the appeals as the Assessing Officer agreed to drop penalty proceedings upon payment of demand.

What were the issues?

The primary issue was whether the appeals should be dismissed as not pressed based on the assessee's request for withdrawal.

M/S.Darsan Granites P. Ltd… vs DCIT | ITAT Cochin 2018

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

For Respondent: Smt. A.S. Bindhu, Sr. DR

Hearing: 13/12/2018Pronounced: 13/12/2018

Per CHANDRA POOJARI, AM:

These appeals filed by the assessee are directed against order of the CIT(A)-

III, Kochi dated 01/06/2018 and pertain to the assessment years 2010-11 to

2016-17.

At the time of hearing, none appeared on behalf of the assessee. However,

a letter dated 20/11/2017 was filed before the Tribunal stating that the assessee

wanted to withdraw the appeals since the Assessing Officer had agreed to drop

the penalty proceedings if the appeals were withdrawn and demand was paid

fully. Hence, it was prayed that the appeals may be treated as withdrawn. The

I.T.A. Nos.404-410/Coch/2018

assessee also submitted that it was not pressing for relief claimed in the above

appeals and hence, the appeals may be disposed off as not pressed.

After hearing the Ld. DR and considering the above submissions, we are

inclined to dismiss the above appeals as not pressed.

In the result, the appeals of the assessees are dismissed. Order pronounced in the open Court on this 13th December, 2018.

sd/- sd/- (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER

Place: Kochi Dated: 13th December, 2018 GJ

Copy to: 1. Darsan Granites Pvt. Ltd., Aswathy, Sivan Kovil Road, Punalur, Kollam-691 305. 2. The Deputy Commissioner of Income-tax, Central Circle, Trivandrum. 3. The Commissioner of Income-tax(Appeals)-III, Kochi. 4. The Commissioner of Income-tax, Central, Kochi. 5. D.R., I.T.A.T., Cochin Bench, Cochin. 6. Guard File. By Order

(ASSISTANT REGISTRAR) I.T.A.T., Cochin

I.T.A. Nos.404-410/Coch/2018

M/S.DARSAN GRANITES P. LTD,PUNALUR, KOLLAM vs. THE DCIT,CEN-CIRCLE, TRIVANDRUM

What did the Tribunal hold?

What were the facts?

What were the issues?

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