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Facts
The assessee filed an appeal against the order of the CIT(A). At the time of hearing, no one appeared on behalf of the assessee, but a letter was filed expressing the desire to withdraw the appeal. The revenue had no objection.
Held
The Tribunal noted that the assessee wished to withdraw the appeal and the revenue had no objection. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn when the assessee desires to do so and the revenue has no objection.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
O R D E R
PER MANISH AGARWAL, AM:
This Appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (‘the CIT(A) in short) passed u/s 250 of the Income Tax Act, 1961, dated 14.07.2025 for Assessment Year 2023-24.
At the time of hearing, no one was present on behalf of the assessee, but a letter dated 01/12/2025 was filed, expressing the desire to withdraw the present appeal.
The Ld. Sr. DR for Revenue expressed no objection against withdrawal of the appeal by the assessee.
Rajiv Sharma Vs. CIT(A) 4. In view of the foregoing; the present appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 01.12.2025.