What did the Tribunal hold?

The Tribunal accepted the request to withdraw the appeals but denied the liberty to file an appeal against a different ITAT order. Consequently, both appeals were dismissed as withdrawn.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals and the associated request for liberty to pursue other legal avenues.

Smt.Padma K Bhat vs ACIT | ITAT Bangalore 2019

Q: What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2006-07 and 2007-08. At the time of hearing, the assessee's counsel sought permission to withdraw these appeals.

Income Tax Appellate Tribunal, ‘C’ BENCH (SMC

Before: SHRI N.V. VASUDEVAN

For Appellant: Shri Venkatesh Kumar, Advocate

For Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

Hearing: 25/07/2019Pronounced: 26/07/2019

O R D E R These are appeals filed by the assessee against two orders both dated 20/3/2017 by the CIT(A), Bengaluru-3, Bengaluru, in relation to assessment years 2006-07 and 2007-08.

At the time of hearing, learned counsel for assessee prayed for permission to withdraw these appeals. The memo filed in this regard reads as follows:

“The Hon’ble Members of Tribunal may permit to withdraw th appeal which is pending before your Honour on the ground of withdrawal without going into merits. In such circumstances, appellant may be permitted with liberty to file an appeal against the order of ITAT, Bangalore, vide & 2339/Bang/2018 for the A.Y. 2006-07 & 2007-08 before the Hon’ble High Court of Karnataka. Your Honour is therefore requested to kind enough to consider the prayer and pass necessary order granting withdrawl of the appeal.”

The request for withdrawal of the appeals is accepted but the request for liberty to file appeal against some other order of the Tribunal in Assessee’s case cannot be subject matter of this appeal. Hence, prayer to this extent is not accepted.

In the result, both the appeals are dismissed as withdrawn.

SMT.PADMA K BHAT,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments