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Facts
This appeal was filed by Harmony Homes against an order dated 20/03/2024 issued by the Commissioner of Income Tax (Central) for the assessment year 2019-20. During the hearing, the assessee's Authorised Representative stated that they did not wish to press the appeal, and the Departmental Representative had no objection.
Held
The Income Tax Appellate Tribunal treated the appeal as dismissed as "not pressed" given the assessee's explicit request not to pursue it. Consequently, the appeal stood dismissed.
Key Issues
Whether an appeal should be dismissed when the assessee's representative informs the tribunal that they do not wish to press it and the department has no objection.
Sections Cited
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGARAO & SHRI K.M. ROY
Date of Hearing – 24/02/2025 Date of Order – 24/02/2025
O R D E R PER V. DURGA RAO, J.M.
This appeal by the assessee is emanating from impugned order dated 20/03/2024, passed by the learned Commissioner of Income Tax (Central), [“learned PCIT”], for the assessment year 2019–20.
During the course of hearing, the learned Authorised Representative, Shri Mahavir Atal, appearing on behalf of the assessee pleaded that he did not wish to press this appeal. The learned Departmental Representative has not objection. Consequently, we treat this appeal as dismissed as “not pressed”.
In the result, appeal by the assessee stands dismissed. Order pronounced in the open Court on the date of hearing i.e., on 24/02/2025