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Facts
The assessee filed an appeal against an order passed by the National Faceless Appeal Center (NFAC). The assessee later filed a letter praying for withdrawal of the appeal because the Ld. Commissioner had not decided an additional ground of appeal despite a rectification application and reminders.
Held
The assessee received a notice from the Ld. Commissioner fixing the rectification application for hearing. The Ld. D.R. did not refute the assessee's claim for withdrawal. The Tribunal considered the assessee's withdrawal application.
Key Issues
Whether the appeal can be allowed as dismissed as withdrawn based on the assessee's request and the subsequent hearing of the rectification application.
Sections Cited
154 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI RATNESH NANDAN SAHAY
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the assessee against the order dated 07.06.2022 impugned herein passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 154 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2018-19.
The assessee by filing a letter dated 12.04.2024 prayed for withdrawal of the appeal on the ground that as the Ld. Commissioner has not decided the additional ground of appeal filed by the assessee despite filing rectification application and many reminders against which the assessee has preferred the instant appeal. However, now the assessee has received a notice from the Ld. Commissioner fixing the rectification application against the impugned order, for hearing, hence the Assessee may be allowed to withdraw this appeal as dismissed as withdrawn.
The Ld. D.R. did not refute the claim of the assessee.
Considering the claim of the assessee in the withdrawal application dated 12.04.2024, the instant appeal is allowed as dismissed as withdrawn.
In the result, the appeal filed by the assessee stands dismissed as withdrawn. Order pronounced in the open court on 30.04.2024.