KANTI BIJLEE UTPADAN NIGAM LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1119/DEL/2017Status: DisposedITAT Delhi20 January 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the submissions of both parties. Since the assessee's counsel was directed to withdraw the appeal, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel requested to withdraw the appeal. The reason for withdrawal was that an appeal filed late before the CIT(A) had already been heard and decided.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn based on their request and the stated reasons.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI M. BALAGANESH

For Appellant: Shri Rajneesh Behari Mathur, CA
For Respondent: Shri Amit Kumar Jain, Sr.D.R

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 02.12.2016 passed by Commissioner of Income Tax (Appeals)-V, Delhi for the Assessment Year 2013-14.

2.

During the course of hearing, at the outset, the ld. counsel for the assessee submitted that he wants to withdraw the present appeal for the reason that he has been directed by the assessee to withdraw the present appeal as the appeal filed ‘Late’ in Electronic before the CIT(A)-5 has been heard and decided.

3.

In his rival submissions, learned Department Representative did not object if the appeal of the assessee is dismissed as withdrawn.

4.

After considering the submissions of both the parties and the material available on record, it is noticed that the counsel for the assessee has been directed by the assessee to withdraw the present appeal for the reason as mentioned above.

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