What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT against an order of the Pr. Commissioner of Income Tax. At the time of hearing, the assessee's counsel stated that the assessee was not interested in pursuing the appeal.

What were the issues?

The primary issue was whether the assessee wished to withdraw their appeal.

Sh. Gulshan Kumar, Ludhiana vs PCIT | ITAT Chandigarh 2019

आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 30.3.2018 of the Pr. Commissioner of Income Tax (Central), Ludhiana .

At the outset, Ld. Counsel for the assessee submitted in writing that the assessee is not interested in pursuing the appeal, as such, he intends to withdraw the present appeal. The Ld. DR has no objection for the said withdrawal.

In view of the above, we grant permission to the assessee to

ITA No. 263/Chd/2018- Shri Gulshan Kumar, Ludhiana 2

withdraw the appeal. Consequently, the appeal of the assessee is hereby dismissed as ‘Withdrawn’

Order pronounced in the Open Court

Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 18.2.2019 “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

SH. GULSHAN KUMAR,LUDHIANA vs. PR. CIT (C), LUDHIANA

What did the Tribunal hold?

What were the facts?

What were the issues?

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