What did the Tribunal hold?

The Assessing Officer had rectified the issues contested in the appeal, rendering it infructuous. The tribunal allowed the assessee to withdraw the appeal.

The assessee filed an appeal against an order for assessment year 2014-15. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to subsequent rectification of the contested issues by the Assessing Officer.

Solvay Specialities India Pvt… vs ACIT | ITAT Mumbai 2018

Income Tax Appellate Tribunal, MUMBAI BENCHES “G”, MUMBAI

Before: Shri B R Baskaran & Shri Ravish Sood

For Appellant: Shri Mayur Kisnadwala

For Respondent: Shri Nishant Samaiya

Hearing: 01.10.2018Pronounced: 01.10.2018

O R D E R The appeal filed by the assessee is directed against the order, dated 16.11.2016, passed by Ld CIT(A)-14, Mumbai, and it relates to the assessment year 2014-15.

At the time of hearing, learned counsel for the assessee filed a letter before the Bench praying for permission of the Bench to withdraw the appeal. The learned AR submitted that the issues being contested in the present appeal have already been rectified by the Assessing Officer, vide his order dated 30.12.2016. Accordingly, he submitted that the present appeal has become infructuous and, hence, the assessee wants to withdraw the same.

The learned DR did not object to the plea of the assessee.

Accordingly, we allow the assessee to withdraw the appeal.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on this day of 1st October 2018

SOLVAY SPECIALITIES INDIA PVT. LTD.,MUMBAI vs. ACIT 8(2)(2) CPC, BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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