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Facts
The assessee, S Sohan Singh Joginder Singh & Co., appealed against the CIT(A)'s order which confirmed an addition of Rs. 9,07,093/- for disallowance of interest due to non-deduction of TDS for A.Y. 2013-14. During the proceedings, the assessee filed an application to withdraw the appeal citing dissolution of the partnership firm.
Held
The Tribunal noted that the Ld. DR had no objection to the withdrawal request. Accepting the assessee's reason as genuine, the Tribunal allowed the appeal to be withdrawn.
Key Issues
Whether the assessee's request to withdraw the appeal due to the dissolution of the partnership firm should be allowed.
Sections Cited
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Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: SHRI LALIET KUMAR, HONBLE & DR. MITHA LAL MEENA, HONBLE
This appeal by the assessee is directed against the order of the Commissioner of Income Tax, Appeal, Udaipur-2 (hereinafter referred to "the CIT Appeal], challenging Confirmation of addition on account of disallowance open interest amounting to rupees 9,07093/- for non-deduction of TDS, with respect to assessment year 2013-14. 2. None appeared for the assessee. However, a written application No. ITI/512/2013-14//2025-26 dated 07.02.2025 was filed by the appellant assessee on the subject: Appeal No. 897/Jodh/2024 stating therein as under: "I would like to submit that due to dissolution of aforesaid partnership firm, we are withdrawing this appeal."
The Ld. DR has no objection to the request of the Assessee.
Accordingly, we accept the request of the assessee as genuine and as such the instant appeal is allowed to be withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced on 30/10/2025 in the open court. (LALTET KUMAR) JUDICIAL MEMBER Doc* Dated: 20.1.10./2025 - (DR. MITHA LAL MEENA) ACCOUNTANT MEMBER Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By Oder