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Facts
The assessee filed an appeal against the order dated 19.05.2023 passed by the Commissioner of Income Tax (Appeals). The assessee later filed an application to withdraw the appeal. The reason for withdrawal was that a similar appeal (ITA No. 2703/MUM/2023) had already been heard.
Held
The Tribunal considered the application for withdrawal filed by the assessee. The Departmental Representative had no objection. The Tribunal allowed the withdrawal of the appeal.
Key Issues
Whether the appeal can be withdrawn.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘G ‘ BENCH
Before: SHRI AMIT SHUKLA & SHRI AMARJIT SINGH
PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 19.05.2023 passed by Commissioner of Income Tax (Appeals)-47, Mumbai for the quantum of assessment passed u/s.143(3) for the assessment year 2018-19.
Before us the assessee has filed an application of withdrawal of the appeal vide letter dated 23.02.2024.
“Subject: Withdrawal of an appeal no. ITA 2543/MUM/2023 Assessment Year: 2018-2019 AY. 2018-19 West End Investment & Finance Consultancy Pvt. Ltd.
Pan No.: AAACW0973H With reference to the subject matter, we would like to submit as under:
The Appeal was electronically filed online on 18/7 / 2023 having and was also inadvertently filed physically to your office on 01/08/2023 to which ITA 2543 / MUM / 2023 was allotted to the appellant.
The ITA case number 2703 / MUM / 2023 (filed online) had already been heard and the order is awaited. Hence, we would like to withdraw the / MUM / 2023 as the matter has already been heard.
Yours sincerely, For, West End Investment & Finance Consultancy Private Limited”
In view of the above application, we allow the withdrawal of the appeal as the Learned Departmental Representative also does not have any objection. Accordingly the appeal of the assessee is dismissed as withdrawn. Order pronounced on 1st March, 2024