What did the Tribunal hold?

The Tribunal granted permission to withdraw the appeal as the assessee was not interested in pursuing it. The Senior DR did not object to the dismissal as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2012-13. During the hearing, the assessee's counsel submitted an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal during the hearing.

Lakshmi Ladies Club Regd, Ludhiana vs ITO | ITAT Chandigarh 2025

Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT (A), ADDL/JCIT (A)-2, Jaipur dt. 02/11/2023 pertaining to Assessment Year 2012-13.

During the course of hearing Ld. Counsel for the Assessee submitted an application for withdrawal of the present appeal which read as under: Application for withdrawal of Appeal. Respectfully showeth as under: The above appeal stands fixed for hearing tomorrow the 9lh of January,2025. But the assessce is not interested in pursuing the appeal and has Instructed the undersigned to withdraw the same. Copy of the email addressed to the undersigned by the referring counsel Shri B. K. Sharma, Advocate based at Ludhiana is annexed herewith.

As such, it is prayed that permission be granted to withdraw the appeal. (Tejmohan Singh) Advocate For: M/s Lakshmi Ladies Club (Regd.) Ludhiana

Ld. Sr. DR did not object if the appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the Assessee is dismissed.

LAKSHMI LADIES CLUB REGD,LUDHIANA vs. INCOME TAX OFFICER WARD-6(4), LUDHIANA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Latest GST High Court judgments