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Facts
The assessee, Thangapandian Charitable Trust, filed an appeal against an order of the Commissioner of Income Tax (Exemptions). During the proceedings, the assessee's authorized representative requested to withdraw the appeal.
Held
The tribunal noted that the Revenue did not object to the assessee's request. Consequently, the tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the appeal filed by the assessee can be dismissed as withdrawn upon request by the assessee and no objection by the respondent.
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI JAGADISH
आदेश / O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee’s Charitable Trust against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as ‘Ld.CIT(E)‘), Chennai, dated 07.06.2023.
At the outset, the Ld.AR of the assessee submitted that he has been instructed by the assessee’s Trust to withdraw the appeal. The Ld.DR (AY -) Thangapandian Charitable Trust doesn’t object to the assessee’s proposal to withdraw the appeal and hence, we allow the assessee Trust to withdraw the appeal.
In the result, appeal filed by the assessee is dismissed as withdrawn.