M/S. RIMJHIM ISPAT LTD.,KANPUR vs. ACIT, NEW DELHI

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ITA 6988/DEL/2014Status: DisposedITAT Delhi29 October 2018AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The Department's representative had no objection to the withdrawal.

What were the facts?

The assessee filed a petition to withdraw their appeal before the ITAT. The reason for withdrawal was that the order under Section 271(1)(c) was not related to the quantum issue in the appeal.

What were the issues?

Whether an appeal can be withdrawn if the impugned order is not related to the quantum issue under appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Ashish Jaiswal, Advocate
For Respondent: Shri Surender Pal. Sr. DR
Hearing: 09/10/2018

The assessee has filed petition for withdrawing of appeal vide letter dated 6th October, 2018 stating that the order u/s 271(1)(c) of the Act is not related to quantum issue involved in the appeal which is being requested for withdrawal. Therefore, the assessee wishes to withdraw the appeal. Ld. DR has no objection.

2.

Accordingly the appeal of the assessee is dismissed as withdrawn.

3.

In the result appeal of the assessee is dismissed.

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