Facts
The appeal was filed against the order of the CIT(A), NFAC, Delhi for the assessment year 2020-21. The assessee's counsel sought to withdraw the appeal.
Held
The tribunal noted that there was no penalty order passed by the AO for the assessment year in question. The DR did not object to the withdrawal request. Consequently, the tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the assessee's appeal can be withdrawn as there was no penalty order passed by the AO.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI AMITABH SHUKLA
Assessment Years: 2020-21 Abhishek Mehta, Income Tax Officer, No.8, Suraj Kunj, Rutland Gate, Corporate Circle-3(1), 5th Street, Nungambakkam, Chennai. Chennai-600 006. [PAN: ADXPA8566D] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Mr.Hitesh, Advocate for Mr.D.Anand, Advocate. प्रत्यर्थी की ओर से /Revenue by : Mr.P.Krishna Kumar, JCIT सुनवाई की तारीख/Date of Hearing : 14.08.2025 घोषणा की तारीख /Date of Pronouncement : 14.08.2025 आदेश / O R D E R PER MANU KUMAR GIRI, J.M :
This appeal is filed against the order of the CIT(A), NFAC, Delhi dated 17.01.2025 for the assessment year 2020-21. 2. At the outset, the Ld.Counsel for the assessee seek to withdraw this appeal as there is no penalty order passed by the AO in this assessment year. The Ld. DR has not objected to the prayer of the assessee. 3. In the light of above statement given by the Ld.Counsel for the assessee, we allow the assessee to withdraw this appeal.
(AY 2020-21) Abhishek Mehta.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced on 14.08.2025 at Chennai. Sd/- Sd/- (अधमताभ शुक्ला) (मनु कुमार धिरर) (AMITABH SHUKLA) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 14th August, 2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF
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