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Facts
The assessee, Braham Singh, had filed an appeal before the Income Tax Appellate Tribunal for Assessment Year 2017-18. Subsequently, the assessee's counsel submitted an application on May 9, 2024, requesting to withdraw the filed appeal.
Held
The Departmental Representative did not raise any objection to the assessee's request for withdrawal. Consequently, the Tribunal permitted the withdrawal and dismissed the appeal as withdrawn.
Key Issues
Whether the Income Tax Appellate Tribunal should allow an assessee to withdraw their appeal when the Departmental Representative has no objection.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI
Before: SHRI KUL BHARAT & SHRI BRAJESH KUMAR SINGH
O R D E R PER KUL BHARAT, JM: At the outset learned counsel for the assessee submitted that the assessee may be allowed to withdraw the present appeal filed by him. An application (dated 09.05.2024) to this effect has also been filed by the assessee. Learned DR raised no we permit the assessee to withdraw the present appeal.
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced in open court on 09.05.2024.