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Facts
The assessee filed an appeal against the CIT(A)/NFAC order for AY 2019-20. Subsequently, the assessee requested to withdraw the appeal, stating that the issue involved had already been addressed by the ITAT in a related Miscellaneous Application, making the current appeal infructuous. The Ld. Sr. DR had no objection to this withdrawal request.
Held
The Tribunal considered the assessee's request for withdrawal and the Department's non-objection. Accordingly, the appeal was allowed to be withdrawn and was dismissed as such. The order was pronounced in open court.
Key Issues
Whether an appeal can be allowed to be withdrawn by the assessee if the issue involved has already been addressed in a separate proceeding, rendering the current appeal infructuous.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI
Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR
This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 10.11.2021 for 2019-20 asstt. year.
At the outset the Ld. AR submitted that assessee has filed a letter dated 29.01.2024 requesting that this appeal may be allowed to be withdrawn. for the reason that the issue involved in the present appeal stands addressed by the Hon’ble ITAT in MA No. 1/DEL/2023 in filed by the assessee. Hence the present appeal becomes infructuous. Therefore, the appellant prays to withdraw the appeal.
The Ld. Sr. DR does not have any objection for the said request of the AR.
After considering the request submitted by the appellant and also Ld. DR do not have any objection, the appeal is allowed to be withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.