M/S. VIJENDERA SURENDERA BROTHERS,NEW DELHI vs. ITO, NEW DELHI
What did the Tribunal hold?
The Tribunal accepted the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against an order of the CIT. During the hearing, the assessee's counsel filed an application to withdraw the appeal. The revenue did not object to the withdrawal.
What were the issues?
The primary issue was whether the assessee's appeal should be withdrawn based on a subsequent consequential assessment.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
ORDER
Per N. K. Saini, AM:
This is an appeal by the assessee against the order dated 30.03.2014 of ld. CIT-X, New Delhi.
At the time of hearing ld. Counsel of the assessee filed an application stating therein as under: “In view of consequential Asstt. U/s 143(3)/263 dated 30.03.3015, the assessee is not now aggrieved, therefore, the above appeal may please be treated as withdrawn.” Sd/- (Raj Kumar Gupta) CA 2 Vijendera Surendera Brothers 3. In his rival submissions the ld. DR did not object if the appeal is dismissed as withdrawn.
In view of the above, the request of the ld. Counsel for the assessee is accepted. Accordingly, the appeal filed by the assessee stands dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn. (Order Pronounced in the Court on 22/11/2016)
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