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Facts
The assessee's Charitable Trust filed an appeal against the order of the Commissioner of Income Tax (Exemptions). At the outset of the hearing, the assessee's Authorized Representative (AR) informed the tribunal that the Trust wished to withdraw the appeal.
Held
The tribunal noted that the Department's Representative (DR) did not object to the assessee's request to withdraw the appeal. Consequently, the tribunal allowed the Trust to withdraw the appeal.
Key Issues
Whether the assessee's appeal can be dismissed as withdrawn based on the assessee's request and the department's no objection.
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 05.04.2022.
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In the result, appeal filed by the assessee is dismissed as withdrawn.