Facts
The assessee filed an appeal against the order of the learned Commissioner of Income-tax (Exemption). During the hearing, the assessee's Authorized Representative requested to withdraw the appeal. The Departmental Representative did not object to this request.
Held
The Tribunal noted that the assessee sought to withdraw the appeal and the Departmental Representative had no objection. Therefore, the Tribunal treated the appeal as withdrawn.
Key Issues
Whether the assessee is permitted to withdraw the appeal.
Sections Cited
254(1)
AI-generated summary — verify with the full judgment below
िनधा�रती की ओर से /Appellant by Shri Rasesh Shah, CA राज� की ओर से /Respondent by Shri Ravi Kant Gupta, CIT-DR सुनवाई की तारीख/Date of hearing 12.02.2025 उद्घोषणा की तारीख/Date of 12.02.2025 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:
1. 1. This appeal by assessee is directed against is directed against the order of learned Commissioner of Income-tax (Exemption), Ahmedabad [in short, ‘the ld. CIT(E)’], dated 25.10.2022.
2. At the outset of hearing, the learned Authorized Representative (ld. AR) of the assessee submits that assessee seeks permission of the Tribunal to withdraw the appeal, to which, the learned Commissioner of Income-tax - Departmental Representative (ld. CIT-DR) did not raise any objection. Consequently, we treat this appeal as withdrawn.
Roongta Welfare Foundation 3. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 12/02/2025.