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Facts
The assessee filed an appeal before the Income Tax Appellate Tribunal against an order of the CIT(A). However, the CIT(A) had already allowed the assessee's appeal on merits. The assessee's current challenge was limited to a jurisdiction issue, and the Department had not filed an appeal against the CIT(A)'s favorable decision on merits.
Held
The Tribunal allowed the assessee to withdraw the appeal, as the CIT(A) had already decided the substantive issue in the assessee's favor and the Department did not object to the withdrawal. Consequently, the appeal was treated as dismissed as withdrawn.
Key Issues
Whether an appeal should be allowed to be withdrawn when the CIT(A) had already decided in favour of the assessee on merits, and the department does not object to the withdrawal.
Sections Cited
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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL
Before: SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH, , , , VICE SHRI MAHAVIR SINGH & SHRI NAVEEN CHANDRA, ACCOUNTANT SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA
Per Mahavir Singh Per Mahavir Singh, Vice Per Mahavir Singh Per Mahavir Singh , Vice , Vice President , Vice President President : President
This appeal by the assessee is arising out of the order of learned Commissioner of Income-tax (Appeals)-30, New Delhi dated 15th June, 2016 for the assessment year 2010-11.
At the outset, learned counsel for the assessee stated that the assessee wants to withdraw this appeal for the reason that the CIT(A) has already allowed the appeal of the assessee on merits. He submitted that the assessee has challenged this order of learned CIT(A) only on jurisdiction issue. He stated that he has come to know from the Department that the Department has not challenged the order of learned CIT(A) on merits. Hence, he wants to withdraw the present appeal.
On query from the Bench, learned CIT-DR has not raised any objection for withdrawal of the appeal.
After hearing both the sides and going through the facts and circumstances of the case, we are of the view that there is no reason for keeping this appeal alive as assessee wants to withdraw the same. Hence, the appeal is treated as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the open Court on 25th November, 2024.