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Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal
O R D E R
PER V. DURGA RAO, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 7, Chennai, dated 10.12.2018 relevant to the assessment year 2015-16.
When the appeal was taken up for hearing, the ld. Counsel for the assessee has filed a letter dated 30.06.2022, wherein, it was stated as under:
Sub: Withdrawal of appeal on account of receipt of order giving effect dated April 05, 2019. This is with reference to the captioned appeal filed by the Appellant before the Hon’ble Income Tax Appellate Tribunal, Chennai (“ Hon’ble ITAT) on March 12, 2019, which is pending before the Hon’ble “B” Bench and is posted for hearing today i.e., June, 30, 2022. In this regard, it is most humbly submitted that for the captioned AY 2015-16, the Learned Commissioner of Income tax (Appeals) (“CIT(A”) vide his order dated December 10, 2018 directed the Assessing Officer (“AO”) to verify and accordingly, allow the following issues:
1. 1. Disallowance of employee contribution to ESI/PF.
2. Disallowance of support service charges under section 40(a)(ia) of the Act.
3. Credit of TDS in accordance with form 26AS 4. Interest u/s 234B of the Act. Based on the above directions, the AO passed an order giving effect on April 5, 2019 (enclosed as Annexure) to the order of the CIT(A) wherein the above disallowances were deleted after verification. In the light of the above, the Appellant prays before your Honours for withdrawal of the captioned appeal.”
3. The ld. Counsel for the assessee has submitted that the assessee may be permitted to withdraw the appeal, against which, the ld. DR has not opposed to the submissions of the ld. Counsel. In view of the above, the appeal filed by the assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced on 15th July, 2022 at Chennai.