SYNECHRON TECHNOLOGIES PVT. LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX (TP)2(2), PUNE

Facts

The assessee's appeal was against the final assessment order. When the matter was called for hearing, the assessee did not appear. However, a written submission was filed stating the assessee wished to withdraw the appeal.

Held

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 Consequently, the appeal was dismissed as withdrawn.

Key Issues

Whether the assessee can withdraw the appeal after the assessment order has been passed and the appeal has been filed.