What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal and the revenue did not object. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT against an order of the Pr. CIT(A). During the hearing, the assessee's counsel stated that they had instructions to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw their pending appeal before the tribunal.

M/S A.K. Multimetals Pvt. Ltd… vs PCIT | ITAT Chandigarh 2019

आदेश/Order

Per N.K. Saini, Vice President:

This is an appeal by the assessee against the order dated 12.03.2018 of Ld. Pr. CIT(A), Patiala.

During the course of hearing, the Ld. Counsel for the assessee at the outset stated that he has instructions to withdraw this appeal and furnished the application dated 15.12.2018 of the assessee stating therein as under:- “.. In the abovesaid case appeal ITA No. 375/Chd/2018 is lying pending in ITAT which is fixed for hearing on 27.02.2019. We do not want to pursue the said appeal. So you are requested to treat the appeal as withdrawn.

Thanking you, Yours faithfully,

For A.K. Multimetals Pvt. Ltd.,

ITA No. 375-C-2018- M/s A./K. Multimetals (P) Ltd., Mandi Gobindgarh 2

Sd/- Ashok Gupta (Director)”

The Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn

In view of the above, the appeal of the assessee is dismissed ‘as withdrawn’.

In the result, the appeal of the assessee is dismissed.

(Order Pronounced in the Court on 27.02.2019)

Sd/- Sd/- संजय गग� एन. के. सैनी (SANJAY GARG ) (N.K. SAINI) �या�यक सद�य/ Judicial Member उपा�य� / Vice President Dated : 27.2.2019 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

M/S A.K. MULTIMETALS PVT. LTD.,MANDI GOBINDGARH vs. PR. CIT, PATIALA

What did the Tribunal hold?

What were the facts?

What were the issues?

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