SHOBHA DEVI,PATNA vs. NFAC, DELHI, DELHI
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal. However, as the assessee himself sought to withdraw the appeal and no objection was raised by the Revenue, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the order of the CIT(A) for assessment year 2016-2017. The appeal was filed belatedly by 36 days, for which a condonation of delay application was filed and accepted. Subsequently, the assessee filed an application for withdrawal of the appeal.
What were the issues?
Whether the appeal should be dismissed as withdrawn upon the assessee's request.
Which sections of the Income-tax Act were involved?
IT Act, Section not specified
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH”, PATNA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
O R D E R
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