JMD LIMITED ,NEW DELHI vs. ACIT (OSD) CENTRAL CIRCLE-4, DELHI

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ITA 2247/DEL/2023Status: DisposedITAT Delhi09 April 2024AY 2016-17Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals as requested by the assessee's representative. Consequently, all appeals filed by the assessee for both assessment years were dismissed as withdrawn.

What were the facts?

The assessee, JMD Limited, filed appeals for Assessment Years 2015-16 and 2016-17 against the orders of the CIT (Appeals). During the hearing, the representative for the assessee requested to withdraw these appeals, submitting a letter dated 26.02.2024 for this purpose. The ld. DR had no objection to this withdrawal.

What were the issues?

Whether to permit the assessee to withdraw its appeals filed against the orders of the CIT (Appeals) for Assessment Years 2015-16 and 2016-17.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI YOGESH KUMAR U.S.

For Appellant: Shri Dhanjay Kumar
For Respondent: Dr. Ranjit Kaur, Sr. DR
Hearing: 09.04.2024

PER BENCH : These appeals by the assessee are directed against the respective orders of the ld. CIT (Appeals) for the concerned assessment years. 2. Since the issues are common and connected, these are being disposed of by this common order.

1.

the appeals and a letter dated 26.02.2024 in this regard is also filed. Ld. DR did not have any objection to the withdrawal of the appeals.

3.

In view of the above, we permit withdrawal of the appeals. Hence, the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open court on this 9th day of April, 2024 after the conclusion of the hearing.

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