Loading judgment…
Facts
The assessee's appeal was directed against the order passed by the Commissioner of Income Tax (Exemption). The appeal arose from an order passed by the Assessing Officer under section 12A(1)(ac)(iii) of the Income Tax Act, 1961.
Held
The assessee's counsel informed the tribunal that the assessee did not wish to press the appeal. The Departmental Representative raised no objection to this submission.
Key Issues
Whether the appeal should be dismissed as withdrawn when the assessee no longer wishes to press it and the respondent has no objection.
Sections Cited
12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LALSAINI, AM. &
आदेश / O R D E R
PER DINESH MOHAN SINHA, JM:
Captioned appeal filed by the assessee, is directed against the order passed by the Learned Commissioner of Income Tax (Exemption), vide order dated 19.12.2024, which in turn arises out of an order passed by Assessing officer u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961.
Before us, the Learned Counsel, Shri R. B. Shah, on behalf of the assessee, submitted that assessee did not wish to press this appeal, to which, the learned Departmental Representative (in short the “the ld. DR”) did not raise any objection. Consequently, we treat this appeal as withdrawn
In the result, the appeal of the assessee (in ) is dismissed as withdrawn.
Order is pronounced in the open court on 29/04/2025.