What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal and, with no objection from the revenue, allowed the withdrawal.

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee subsequently filed a letter seeking to withdraw the appeal due to old age and ill health.

What were the issues?

Whether the assessee can withdraw their appeal before the Tribunal.

Shantilal Motilal Shah vs ITO | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE - VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Smt. Shubhada Koppa

For Respondent: Shri S.P. Walimbe

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the assessee is directed against the order passed by the ld. CIT(A) on 15-03-2018 in relation to the Assessment Year 2013-14.

Before us, the ld. AR for the assessee has filed a letter dated Nil seeking permission to withdraw the appeal. The relevant contents of such letter reads as under :

“Appellant’s appeal is listed on 12th Jan, 2021 (sic) before Hon’ble ‘A’ Bench. AO has passed order giving effect to the CIT(A) order u/s.250 of the Income Tax Act on 08/05/2018 and issued revised penalty of Rs.78,402/- (copy enclosed). Appellant has paid the revised penalty on 02/06/2018 vide Challan No.00001, BSR Code 0250653 of Dena Bank (copy enclosed). Due to old age and ill health the Appellant does not want to contest the appeal, under instruction of Appellant we request your honour we may kindly be allowed to withdraw the appeal for which we shall obliged and graceful.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 12th January, 2022.

SHANTILAL MOTILAL SHAH,PUNE vs. INCOME-TAX OFFICER, WARD - 8(4), PUNE

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