SHOBHA DEVI,PATNA vs. NFAC, DELHI, DELHI

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.

Held

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assessee himself sought to withdraw the appeal and no objection was raised by the Revenue, the appeal was dismissed as withdrawn.

Key Issues

Whether the appeal should be dismissed as withdrawn upon the assessee's request.