SMT. SHUBHANGI SUSHIL JADHAV,KOLHAPUR vs. PR. COMMISSIONER OF INCOME-TAX -2, KOLHAPUR
What did the Tribunal hold?
The Tribunal granted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee sought to withdraw the appeal against the order of the Principal Commissioner of Income Tax. The reason for withdrawal was that the Assessing Officer had re-verified the books of accounts and passed a re-assessment order.
What were the issues?
The primary issue was whether the assessee should be allowed to withdraw the appeal after the assessment proceedings had progressed.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI S. S. VISWANETHRA RAVI, JM & DR. DIPAK P. RIPOTE, AM
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal is against the order of ld. Pr. Commissioner of Income Tax- 2, Kolhapur dated 20.03.2018 for the assessment year 2014-15.
When the matter came up for hearing, the assessee filed a letter through email dated Nil seeking permission to withdraw the above captioned appeal on the ground that the Assessing Officer has already re-verified the books of accounts and passed the re-assessment order and on that basis, she wants to withdraw the present appeal. 3. Considering the above submission of the assessee and ld. CIT-DR’s no objection for withdrawal of the present appeal, we hereby grant permission to the assessee to withdraw the present appeal. Accordingly, the above captioned appeal stands dismissed as ‘withdrawn’.
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