What did the Tribunal hold?

The tribunal noted that the assessee was not pressing the appeal and the revenue did not object. Therefore, the tribunal dismissed the appeal as withdrawn.

The assessee filed an appeal against the CIT(A) order. During the hearing, the assessee's counsel submitted an application stating that the appeal would have no impact on tax liability and requested to withdraw the appeal to avoid litigation.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn based on their request and the lack of objection from the revenue.

M/S. Nandini Gravures Pvt. Ltd… vs ACIT | ITAT Delhi 2017

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

For Appellant: Shri Manish Kumar Jha, Advocate

For Respondent: Shri Rajesh Kumar, Senior DR

Hearing: 19.04.2017Pronounced: 19.04.2017

This is an appeal by the assessee against the order dated 17.04.2014 of ld. CIT (A)-XVI, New Delhi.

During the course of hearing, ld. Counsel for the assessee furnished an application dated 19.04.2017, duly signed by the Director, stating therein as under :-

2 “ The stated appeal is scheduled for hearing before this Hon'ble Bench on Wednesday, 19th of April, 2017.

The appellant had raised four Grounds of Appeals. However, the adjudication on these grounds of appeal will have no impact on tax liability.

Further, our counsel, Mr. Suresh Anantharaman is also not medically sound for past few days and has been advised complete rest by the doctors. Hence, in view of the above facts as well as in order to avoid litigation and. buy peace of mind, the appellant is not pressing this appeal. Consequently, this appeal may kindly be treated as withdrawn.

It is prayed accordingly.”

The ld. DR did not object if the appeal is to be dismissed as withdrawn.

In view of the above, the appeal of the assessee is dismissed as withdrawn. (Order Pronounced in the Open Court on 19/04/2017)

M/S. NANDINI GRAVURES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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