Facts
The assessee filed an appeal against an order of the Commissioner of Income Tax (Exemption), Kochi, for the Assessment Year 2025-26. During the hearing, the assessee's counsel requested to withdraw the appeal, and the CIT-DR did not object to this request.
Held
The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's intention to withdraw the appeal and the respondent's lack of objection.
Key Issues
Whether an appeal can be dismissed as withdrawn based on the appellant's request and the respondent's non-objection.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI SANDEEP SINGH KARHAIL, JM
O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Kochi, dated 25.09.2024 for Assessment Year (AY) 2025-26.
When the matter was called on the learned counsel for the assessee submitted that the appellant intends to withdraw the appeal. The learned CIT-DR raised no serious objection to the request of appellant.
Order pronounced in the open court on 27th March, 2025. 4.