What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee did not appear for the hearing. The assessee had previously requested to withdraw the appeal as the department's appeal on the same matter was dismissed.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn, given their request and the dismissal of the department's appeal.

Gayathri Ramani vs DCIT | ITAT Chennai 2022

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

For Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR

आयकर अपील सं./ (िनधा�रण वष� / Assessment Year: 2007-08) Smt. Gayathri Ramani DCIT बनाम/ No.18/3, Second Main Road, Company Circle-1(1), Nehru Nagar, Adyar, Chennai. Vs. Chennai – 600 020. �थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABPR-6439-B (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� की ओरसे/ Appellant by : None ��थ� की ओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) – Ld. DR सुनवाई की तारीख/ : 12-04-2022 Date of Hearing घोषणा की तारीख / : 12-04-2022 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. During hearing, none appeared for assessee. However, the registry placed on record assessee’s letter dated 15.03.2022 wherein it has been stated that the assessee wishes to withdraw the appeal in view of the fact that department’s appeal has already been dismissed by the Tribunal. The Ld. Sr. DR did not object to the same. Therefore, we permit the assessee to withdraw the appeal.

2 - 2. Accordingly, the appeal stands dismissed as withdrawn. Order pronounced on 12th April, 2022.

GAYATHRI RAMANI,CHENNAI vs. DCIT COMPANY CIRCLE I(1), CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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