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Facts
The assessee filed two appeals against the orders of the Ld. Commissioner of Income Tax (Appeals). The assessee's counsel filed separate letters for the withdrawal of these appeals for Assessment Years 2012-13 and 2013-14.
Held
The Tribunal noted that the Departmental Representative had no objection to the withdrawal of the appeals. Consequently, the Tribunal accepted the assessee's prayer and granted leave to withdraw the appeals.
Key Issues
Whether the assessee is allowed to withdraw their appeals.
Sections Cited
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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ & 2677/Chny/2024 (िनधा�रणवष� / Assessment Years: 2012-2013 & 2013-2014) Aarthi Scans Private Limited, Vs. The Deputy Commissioner of 15, Amman Kovil Street, Income Tax, Vadapalani, Central Circle 1(3) Chennai 600 026. Chennai. [PAN: AAGCA 9491C] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. N. Vijay Kumar, C.A., ��यथ� क� ओर से /Respondent by : Ms. Anitha, Addl. CIT. सुनवाई क� तार�ख/Date of Hearing : 02.01.2025 घोषणा क� तार�ख /Date of Pronouncement : 02.01.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
These two appeals filed by the assessee are directed against the orders of the Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] even date 23.08.2024 for Assessment Years 2012-13 and 2013-14. 2. At the outset, the ld. counsel for the assessee filed separate letters dated 02.01.2024 for the withdrawal of appeals for Assessment Years 2012-13 and 2013-14 respectively.
We note that the ld. DR for the revenue also has no objection to the prayer of withdrawal of appeals by the assessee. Accordingly, we accept the prayer of the ld. counsel for the assessee and grant leave to assessee to withdraw these appeals being /Chny / 2024. Hence, we treat both these appeals being dismissed as withdrawn.
In the result, the appeals filed by the assessee in 2677/Chny/2024 are dismissed as withdrawn. Order pronounced in the open court at the time of hearing on 2nd January, 2025 at Chennai.