Facts
The assessee, Sujit Kumar Dey, filed an appeal against an order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, for Assessment Year 2016-17. During the hearing, the assessee's advocate moved an application seeking permission to withdraw the appeal.
Held
The Tribunal, noting that the Departmental Representative had no objection, granted the permission to withdraw the appeal. Consequently, the appeal of the assessee was dismissed as withdrawn.
Key Issues
Whether the Income Tax Appellate Tribunal should allow an assessee to withdraw their appeal when a request for withdrawal is made and is unopposed by the Revenue.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar
Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27th March, 2025 passed for assessment year 2016-17.
(A.Y. 2016-2017) Sujit Kumar Dey 2. Shri S.M. Surana, Advocate of the assessee has moved an application dated 14.10.2025 seeking the permission of the Bench to withdraw this appeal. Since the ld. D.R. has no objection in this regard, the permission as sought by Shri S.M. Surana, Advocate of the assessee is granted and accordingly the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 30/10/2025.