What did the Tribunal hold?

The Tribunal considered the assessee's request and allowed the appeal to be withdrawn. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). At the hearing, the assessee's authorized representative requested to withdraw the appeal. The revenue representative had no objection to this request.

What were the issues?

The primary issue was whether the assessee's appeal should be allowed to be withdrawn. The Tribunal had to decide on the validity of the withdrawal request.

Zaptive Internet Services Pvt… vs ACIT | ITAT Delhi 2020

Income Tax Appellate Tribunal, DELHI , ‘FRIDAY’ BENCH, NEW DELHI

Before: HON’BLE MR. JUSTICE P.P. BHATT & HON’BLE G.S. PANNU

For Appellant: Shri Alok Kumar Gupta

For Respondent: Ms. Rakhi Vimal, Sr. DR

Hearing: 21/02/2020Pronounced: 21/02/2020

Appellant by : Shri Alok Kumar Gupta Respondent by : Ms. Rakhi Vimal, Sr. DR Date of hearing : 21/02/2020 Date of pronouncement : 21/02/2020 ORDER PER MR. JUSTICE, P.P. BHATT, This appeal has been filed by the assessee against the order under section 143(3) of the Commissioner of Income Tax (Appeals)-1, Gugrgaon, dated 16/10/2017 relating to the Assessment year 2014-15.

At the outset, the Ld. AR requested for withdrawal of the appeal preferred by the assessee and drew our attention to letter dated 07/02/2020, which is placed on record.

The Ld. DR does not have any objection for the said request of the Ld. AR.

Considering the request of the assessee, the appeal is allowed to be withdrawn.

Resultantly, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21/02/2020 in the presence of both the parties.

ZAPTIVE INTERNET SERVICES PVT. LTD.,GURGAON vs. ACIT, CIRCLE- 4(1), GURGAON

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