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Facts
The Assessee filed appeals against the orders of the CIT Exemptions. The Assessee's counsel filed a letter requesting withdrawal of both appeals, stating the Board of Trustees decided to discontinue the trust's activities and not pursue the appeals.
Held
The Tribunal considered the Assessee's request for withdrawal and granted permission. The appeals were subsequently dismissed as withdrawn.
Key Issues
Whether the appeals can be dismissed as withdrawn upon the assessee's request due to discontinuance of trust activities.
Sections Cited
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आदेश/Order Per Bench : In the captioned cases, the Assessee is in appeal before the Tribunal against the separate orders of the ld. CIT Exemptions, Chandigarh each dated 27.02.2024 passed for A.Y. 2024-25.
436 & 446 -Chd-2024- Prerna foundation, Panchkula 2 2. At the very outset, the ld. Counsel of the Assessee has filed a letter dated 23.02.2025 before the Bench requesting for withdrawal of the both the appeals. In this regard, the ld. Counsel has submitted that “after due consideration, the Board of Trustees of the appellant trust has resolved not to pursue the appeals further, as the trustees have decided to discontinue the activities of the trust.” A prayer has, therefore, been made for withdrawal of both the appeals.
The ld. DR did not have any objection to it.
We have considered the request of the ld. Counsel of the Assessee and accordingly, the permission is granted for withdrawal of the aforesaid appeals.
In the result, both the appeals are dismissed as withdrawn. Order pronounced on 25. 02.2025