ERBE MEDICAL INDIA PRIVATE LIMITED,CHENNAI vs. ITO, CORP. WARD 2(1), CHENNAI, CHENNAI

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ITA 1449/CHNY/2023Status: DisposedITAT Chennai20 March 2025Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the Power of Attorney of the assessee's representative was on record. In light of the prayer to withdraw the appeal, the Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax(Appeals). The assessee's authorized representative appeared and sought permission to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal filed before the tribunal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI JAGADISH

Hearing: 20.03.2024

आदेश / O R D E R

PER MANU KUMAR GIRI (Judicial Member): The appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals), Chennai-16 [CIT(A)] dated 12.10.2023 for Assessment Years2017-18.

2.

At the outset, the ld.AR for the assessee Mr. Hitesh Khivsara, CA who appeared virtually and sought permission to withdraw appeal filed by the assessee. The ld. DR Smt. Goutami Manivasagam, JCIT for the revenue, did not object to the prayer of the assessee.

ITA No. 1449/Chny/2024 :- 2 -:

3.

We find that the Power of Attorney of Mr. Hitesh Khivsara, CA is on the record of the appeal. Hence, in the light of prayer made by the ld.AR for the assessee Mr. Hitesh Khivsara, CA, we allow the withdrawal of the appeal.

4.

In result, appeal of the assesee is dismissed as withdrawn.

Order pronounced in open Court on 20.03.2025 at Chennai.

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