RISO INDIA PVT LTD,NEW DELHI vs. DCIT CIRCLE 21(2), NEW DELHI

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ITA 2838/DEL/2023Status: DisposedITAT Delhi09 February 2024AY 2008-2009Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA, HON'BLE (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the absence of the Assessee during the hearing but accepted the Managing Director's request for withdrawal, as the Senior Departmental Representative had no objection. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Assessee filed an appeal for Assessment Year 2008-09 against an order of the CIT(A). Subsequently, the Assessee's Managing Director applied to withdraw the appeal, stating that the Assessing Officer had processed their return and allowed the due refund in light of a CBDT order extending the processing period for pending returns.

What were the issues?

Whether to allow the assessee's request for withdrawal of the appeal after the Assessing Officer processed the refund claim in accordance with a CBDT order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘FRIDAY-F’ Bench : NEW DELHI

Before: SHRI G.S. PANNU, HON’BLE & SHRI ANUBHAV SHARMA, HON’BLE

For Respondent: Shri Om Parkash, Sr. DR
Hearing: 09.02.2024Pronounced: 09.02.2024

PER G.S. PANNU, VP : This appeal by the Assessee for the assessment year 2008-09 is directed against the Order dated 10/8/2023 of the Learned CIT(A), NFAC, Delhi. 2. None appeared on behalf of the Assessee before us at the time of hearing. However, the assessee’s Managing Director has filed an application dated Nil, seeking withdrawal of the appeal. The contents of the said application are reproduced as under:- “With due respect, it is being stated that aforesaid case has now been fixed for hearing on dated 30.4.2024.

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