OPK E SERVICES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI
What did the Tribunal hold?
The Tribunal noted that the assessee requested withdrawal of the appeal and the revenue had no objection. Therefore, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. The assessee later filed a letter stating the appeal had become infructuous as relief was already granted by the assessing officer.
What were the issues?
The primary issue was whether the assessee's appeal should be withdrawn due to the subsequent relief granted by the assessing officer.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI
Before: SHRI P. K. BANSAL & SMT BEENA A. PILLAI
PER P.K. BANSAL, VICE PRESIDENT :
This appeal has been filed by the assessee against the order of the CIT(A) dated 29.01.2014.
Non-appeared on behalf of the assessee but a letter dated 11.12.2017 was filed. In this letter, the assessee stated that the appeal filed by him became infructuous as relief has already been given by the assessing officer, therefore, he requested for withdrawal of the appeal.
The ld. DR did not have any objection for the withdrawal of the appeal. In view of this fact, we dismiss the appeal filed by the assessee as withdrawn.
In the result, appeal filed by the assessee stands dismissed. (Order Pronounced in the Open Court on 13/12/2017)
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