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Facts
The assessee appealed an order passed by the Principal Commissioner of Income Tax under Section 263. The assessee's counsel prayed for the withdrawal of the appeal.
Held
The Tribunal allowed the withdrawal of the appeal, as the Departmental Representative did not object to the prayer. The appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn based on the assessee's prayer and the Department's non-objection.
Sections Cited
263
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI JAGADISH
आयकर अपीलीय अधिकरण’ ‘बी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री जगदीश, लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ (धििाारणवर्ा / Assessment Year: 2018-19) Southern Railway Employees Vs. The Deputy Commissioner of Cooperative Credit Society Ltd, Income Tax, No.1, Tiruchirappalli Cantonment Circle-1(1), S.O Tiruchirapalli, Trichy. Tamil Nadu-620 001. [PAN:AABAS3170K] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Shri P.M.Kathir, Advocate प्रत्यर्थी की ओर से /Respondent by : Shri Shiva Srinivas, CIT. सुनवाई की तारीख/Date of Hearing : 09.07.2025 घोषणा की तारीख /Date of Pronouncement : 16.07.2025 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)
By this appeal assessee has challenged the order u/s 263 passed by the Principal Commissioner of Income Tax, PCIT, Madurai for AY-2018-19 dated 30.03.2023. 2. At the outset, the Ld. Counsel for the assessee Mr. P.M.Kathir, Advocate has prayed for the withdrawal of the appeal. The Ld.DR Mr.Shiva Srinivas, CIT has not objected to the prayer of the Counsel of the assessee. Hence, in the light of statement given before us, we dismiss the appeal in as withdrawn.
In result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 16th day of July, 2025 at Chennai.