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Facts
The assessee filed an appeal against an order of the CIT(Exemption). The assessee did not appear for the hearing and sought withdrawal of the appeal, stating an error in selecting the jurisdiction. The Department had no objection to the withdrawal.
Held
The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal after filing it, and if so, on what grounds.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA
आदेश / ORDER
PER ASTHA CHANDRA, JM :
The appeal filed by the assessee is directed against the order dated 17.12.2024 of the Ld. Commissioner of Income Tax (Exemption), Pune pertaining to Assessment Year 2025-26.
None appeared for the assessee when the matter was called for hearing on 10.03.2025. It was however brought to the notice of the Bench that the assessee has filed an application seeking withdrawal of the captioned appeal.
The assessee has filed an application dated 28.02.2025 requesting for withdrawal of the appeal on the ground that while filing the appeal on the ITAT Portal, the assessee erred in selecting the jurisdiction of the AO as Pune, whereas the actual jurisdiction is Thane.
The Ld. DR has no objection for withdrawal of the appeal.
In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 10th March, 2025.