WAL-MART INDIA PVT. LTD.,NEW DELHI vs DCIT, NEW DELHI

Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI

Before: SHRI AMIT SHUKLA & DR. B.R.R. KUMAR

For Appellant: Shri Nikhil Tandon, CA, Shri Rishabh Malhotra, AR

For Respondent: Shri N.K. Bansal, Sr. DR

Hearing: 27/08/2019

The appeal of the assessee has been dismissed by the ld. CIT (A) vide order dated 13.01.2017 on technical grounds that the assessee has filed the appeal manually instead of electronic form using e-filing portal.

During the hearing, it was brought to our notice that the assessee filed appeal before the ld. CIT (A) electronically alongwith condonation of delay. The delay was condoned by the ld. CIT (A) and the matter has been adjudicated on merits. The assessee sought to withdraw the appeal as non-maintainable at this juncture. Ld. DR has not objected for withdrawal of the appeal and hence the appeal is hereby dismissed as withdrawn. 3. In the result, the appeal of the assessee is dismissed. (Order pronounced in the Open Court on 27/08/2019)

WAL-MART INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI