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Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
AadoSa / O R D E R महावीर स ुंह, न्याययक दस्य/ PER MAHAVIR SINGH, JM:
This appeal filed by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-8, in short CIT(A), in appeal No. CIT(A)-8/IT-408/14-15 vide dated 26.09.2017. The Assessment was framed by the Income Tax Officer, Ward 3(1)(3), Mumbai (in short ITO/ AO) for the A.Y. 2006-07 vide order dated 2 07.03.2014, under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’).
At the outset, when this appeal was called for hearing, the learned Counsel for the assessee Shri Vimal Punmiya filed a letter requesting for withdrawal of this appeal. The relevant letter received on 13.05.2019 and the contents of the letter read as under: - “…………………………… with reference to the above subject we have been instructed by our above name client to submit as under:
Against the order of Hon’ble CIT(A) we have preferred second appeal before Hon’ble ITAT on 18/01/2018. The appellant does not want to adjudicate the matter further hence we request your honor to treat the appeal as withdrawn.”
In view of the above, the learned Counsel for the assessee requested for withdrawal of this appeal. The learned Counsel, further, filed the copy of tribunals order in assessee’s own case in for AY 2006-07, wherein, Revenue’s appeal vide order dated 12.04.2019 has been dismissed. In the present appeal of the assessee, the issue is regarding validity of notice under section 148 read with section 147 of the Act. When, these facts were confronted to the learned DR, he has not objected for the withdrawal of the appeal.