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Facts
The assessee preferred an appeal against an order passed by the Pr. Commissioner of Income-tax under section 263 of the Income Tax Act, 1961. During the hearing, the assessee's representative submitted an application stating they did not wish to press the appeal.
Held
The assessee's representative stated that the first appeal against the assessment order is pending before the CIT(Appeals) and requested to dismiss the current appeal as withdrawn. The Departmental representative had no objection to this request.
Key Issues
Whether the appeal should be dismissed as withdrawn upon the assessee's request.
Sections Cited
263 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
ORDER
Per Sunil Kumar Singh, Judicial Member:
This appeal has been preferred by assessee against the impugned order dated 24.03.2022 passed by Pr. Commissioner of Income-tax (Central), Kanpur u/s. 263 of the Income Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017-18.
During the course of hearing, learned representative for assessee submitted an application dated 24.04.2025, stating that the assessee does not wish to press this appeal, as the first appeal of assessee against the assessment order dated 31.03.2023 passed in pursuance to impugned revision order u/s. 263 of the Act dated 24.03.2022, is pending before the ld. CIT(Appeals). Prayed to dismiss this appeal as withdrawn.
Learned Departmental representative has no objection. The request of the ld. Representative for assessee is, therefore, acceded to.
In the result, the appeal is dismissed as withdrawn.
Order pronounced in the open court on 24.04.2025.