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Facts
The assessee preferred an appeal against the order of the Principal Commissioner of Income Tax. During the hearing, the assessee's counsel requested to withdraw the appeal.
Held
The Bench accepted the request of the assessee and allowed the withdrawal of the appeal.
Key Issues
Whether the appeal filed by the assessee should be dismissed as withdrawn upon their request.
Sections Cited
263 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “DB” BENCH: PATNA
Before: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against order of Principal Commissioner of Income Tax, (Central)-Patna (hereinafter referred to as the Ld. PCIT], passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 24.05.2023 for AY 2021-22.
Assessment Years: 2021-22 Upendra Prasad Chaurasiya 2. At the time of hearing, a letter dated 13.05.2025 was placed before us from the assessee’s Counsel requesting the Bench to allow the withdrawal the appeal. Accordingly, accepting the request of the assesse, we dismiss the appeal as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order is pronounced in the open court on 26th May, 2025 Sd/- Sd/- (Sanjay Awasthi /संजय अव�थी) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 26th May, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Upendra Prasad Chaurasiya, Main road, Bihta, Patna-801103 2. Respondent – PCIT, Patna 3. DR, Patna Bench, Patna