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Facts
The Assessee filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-3, Lucknow, for Assessment Year 2011-12. During the hearing, the Ld. Counsel for the Assessee submitted a letter expressing the desire to withdraw the appeal.
Held
The Ld. Sr. DR for Revenue did not object to the withdrawal of the appeal. Consequently, the Tribunal dismissed the appeal as withdrawn, acceding to the assessee's request.
Key Issues
Whether an appeal can be dismissed as withdrawn by the Income Tax Appellate Tribunal based on the assessee's request and the department's non-objection.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI
ORDER PER M. BALAGANESH AM:
This appeal filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-3, Lucknow [“Ld. CIT”, for short], dated 04/08/2023 for Assessment Year 2011-12.
At the time of hearing, the Ld. Counsel for the Assessee filed a letter dated 05/02/2024 and expresses the desire to withdraw Ganesh Das Taneja vs. DCIT this appeal and submitted that the appeal may be dismissed as withdrawn.
The Ld. Sr. DR for Revenue expressed no objection against withdrawal of the appeal by the assessee.
In view of the foregoing; this appeal filed by the assessee is dismissed as withdrawn Order pronounced in the open court on 5th February, 2024.