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Facts
The assessee filed an appeal against an order of the Ld. Addl/JCIT(A)-2, Ludhiana for the assessment year 2017-18. During the hearing, the assessee's AR sought to withdraw the appeal.
Held
The Tribunal granted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal if the demand raised against it has been extinguished.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE
ORDER
PER VINAY BHAMORE, JM:
This appeal filed by the assessee is directed against the order dated 30.12.2024 passed by Ld. Addl/JCIT(A)-2, Ludhiana for the assessment year 2017-18.
When the matter was called for hearing, Ld. AR of the assessee filed an application seeking permission to withdraw the above captioned appeal on the ground that the demand raised against the assessee, which was subject matter of the appeal, stands extinguished.