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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax for assessment year 2022-23. At the time of hearing, no one appeared for the assessee. The assessee had submitted a letter requesting to withdraw the appeal.
Held
The Tribunal noted that the assessee had filed a condonation petition and obtained a favorable order, leading to the withdrawal of the appeal. The Revenue's DR had no objection. The appeal was dismissed as withdrawn.
Key Issues
Whether the appeal filed by the assessee can be dismissed as withdrawn upon the assessee's request and no objection from the Revenue.
Sections Cited
119(2)(b)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA
आदेश /O R D E R
PER S. R. RAGHUNATHA, AM :
This appeal by the assessee is filed against the order of the Commissioner of Income Tax, Appeal Addl./ JCIT (A)-3, Mumbai, for the assessment year 2022-23, vide order dated 11.12.2024.
At the time of hearing, none appeared for the assessee. We have heard the ld. DR and also perused the material available on record. The assessee vide its letter dated 10.06.2025 stated that a condonation petition u/s 119(2)(b) of the Act was filed before the Commissioner (Exemptions), Chennai and obtained favorable order and hence, withdrawing the appeal and therefore, prayed that assessee may be permitted to withdraw its appeal and same may be dismissed as withdrawn.
:-2-: ITA. No:590/Chny/2025
The learned DR for the Revenue has no objection to withdraw the appeal.
In view of the above reasons, we dismiss the appeal filed by the assessee as withdrawn.
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the court on 23rd June, 2025 at Chennai.