What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as requested. The appeals were subsequently dismissed for want of prosecution.

The assessee filed appeals against the CIT(A)'s order for assessment years 2004-05, 2005-06, and 2006-07. During the hearing, the assessee's authorized representative requested to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeals should be granted.

Mihir Agencies P. Ltd vs ACIT | ITAT Mumbai 2017

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI D.T. GARASIA & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Mukesh Chokshi, A.R

For Respondent: Shri Narendra Kumar, D.R

Hearing: 01.11.2017Pronounced: 02.11.2017

Per D.T. GARASIA, Judicial Member:

The above titled appeals have been preferred by the assessee against the common order dated 30.01.2013 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment years 2004-05, 2005-06 & 2006-07.

2 2693 & 2694/M/2013 M/s. Mihir Agencies P. Ltd. 2. During the course of hearing, the Ld. A.R. submitted that he wanted to withdraw the appeal Nos.2691, 2693 & 2694/M/2013 relevant to assessment years 2004-05, 2006-07 & 2005-06 respectively.

The Ld. D.R. has no objection if the appeals are withdrawn.

Having heard both the parties, we find that assessee wants to withdraw these appeals. Therefore, assessee is permitted to withdraw these three appeals and hence the same are dismissed for want of prosecution.

In the result, all the three appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 02.11.2017.

MIHIR AGENCIES P. LTD,MUMBAI vs. ACIT (OSD-1) CEN RG 7, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments