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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.
Held
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 Consequently, the appeal was dismissed as withdrawn.
Key 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.
Sections Cited
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
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.