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Facts
The appellant sought to withdraw the captioned appeal, stating that a fresh appeal had been filed with the correct PAN. The Ld. Sr. DR, representing the respondent, did not raise any objection to this request.
Held
The Tribunal accepted the prayer of the Ld. AR for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. The order was pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963.
Key Issues
Whether an appeal should be permitted to be withdrawn when a fresh appeal has been filed with the correct PAN and no objection is raised by the revenue.
Sections Cited
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Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
The Ld. AR, vide letter dated 11-07-2025, sought withdrawal of the captioned appeal on the ground that a fresh appeal has been filed with correct PAN. The same was not objected to by Ld. Sr. DR.
Accepting the prayer of Ld. AR, the appeal of the assessee stand dismissed as withdrawn. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.