TOHAR MAL,SIWANI MANDI (BHIWANI) vs. ITO, WARD-1, BHIWANI, BHIWANI
Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE
This appeal by the Assessee is directed against the Order dated
06.12.2024 of the Ld. Joint Commissioner of Income Tax (Appeals), relating to assessment year 2023-24. 2. None appeared on behalf of the assessee, despite issue of notice, hence, I am proceeding exparte qua the assessee, after hearing the ld. DR and perusing the records.
3. Upon careful consideration, I find that Assessee vide his application dated 14.04.2025 has intimated that the disallowance of credit of TDS made by the AO in the intimation Order u/s. 143(1) of the Act which was confirmed by the Ld. JCIT(A), has now been allowed by the AO himself while framing the regular assessment u/s. 143(3) of the Act. Thus, the grievance of the assessee has been redressed by the Department. Therefore, it was requested that assessee may be allowed to withdraw the instant appeal. Ld. DR did raise any objection on the written request of the assessee.
4. Keeping in view of the aforesaid facts and circumstances, I accept the aforesaid request of the assessee and accordingly, dismiss the instant appeal of the assessee as withdrawn.
5. In the result, the appeal filed by assessee stands dismissed.
Order pronounced in the Open Court on 15/04/2025. (MAHAVIR SINGH)
VICE PRESIDENT
SRBHATNAGAR