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Facts
The assessee preferred an appeal against an order of the CIT(Appeals) which dismissed a rectification petition filed under Section 154 of the Income-tax Act. During the hearing, the assessee's representative applied for withdrawal of the appeal due to a defect in depositing the appeal fee.
Held
The Learned DR had no objection to the withdrawal request. The Tribunal acknowledged the assessee's request to withdraw the appeal due to a defect in depositing the appeal fee.
Key Issues
Whether the appeal can be dismissed as withdrawn due to a defect in depositing the appeal fee.
Sections Cited
154, 250
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
ORDER
Per : Sunil Kumar Singh, Judicial Member:
This appeal has been preferred by assessee against the impugned order dated 19.07.2024 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 154 r.w.s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15, wherein the ld. CIT(Appeals) dismissed the assessee’s rectification petition filed u/s. 154 of the Act.
During the course hearing of this appeal, the ld. Representative for the appellant/assessee submitted an application, stating that the assessee does not wish to press this appeal in view of defect in depositing appeal fee, hence, requested for its withdrawal. Ld. DR has no objection on the request for withdrawal of this appeal. We accordingly, dismiss the appeal as withdrawn.
In the result, appeal is dismissed as withdrawn.
Order pronounced in the open court on 16.06.2025.