RANJAN MITTAL,MUZAFFARNAGAR vs. CIT, MUZAFFARNAGAR

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ITA 3394/DEL/2014Status: DisposedITAT Delhi30 August 2016AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 263. During the hearing, the assessee's counsel requested to withdraw the appeal as reassessment proceedings had been completed by the Assessing Officer.

What were the issues?

Whether the assessee should be allowed to withdraw an appeal when the underlying reassessment proceedings have been completed.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI

Before: Sh. N. K. Saini

Hearing: 23.08.2016Pronounced: 30.08.2016

ORDER This is an appeal by the assessee against the order dated 29.03.2014 of ld. CIT(A), Muzaffarnagar.

2.

At the time of hearing ld. Counsel of the assessee filed an application dated 23.08.2016 stating therein as under: “Sir, The above mentioned appeal has been fixed for today against the order u/s 263. It is prayed that as the reassessment has been completed by AO, it is requested that the appellant may please be allowed to withdraw the appeal.” Thanking you, Yours faithfully, Sd/- (Anil Jain) Adv.

1.

2 Ranjan Mittal 3. In his rival submissions the ld. DR did not object if the appeal is dismissed as withdrawn.

4.

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 Accordingly, the appeal filed by the assessee stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed. (Order Pronounced in the Court on 30/08/2016)

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