Facts
The assessee filed an appeal for assessment year 2017-18 against an order passed under Section 263 of the Income Tax Act, 1961. At the time of hearing, the assessee expressed a desire to withdraw the appeal.
Held
The assessee requested to withdraw the appeal. The Departmental Representative had no objection to the withdrawal. The appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn based on the assessee's request and the department's no objection.
Sections Cited
263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal for assessment year 2017-18 arises against Pr. Commissioner of Income Tax-1, Agra’s in case No. PCIT- 1/Agra/ITO(OSD)/263/Anil Automobiles/2021-22 order dated 31.03.2022, in proceedings under Section 263 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’].
At the time of hearing, the assessee submits that the assessee wants to withdraw it’s instant appeal.
Learned department representative submits that he has no objection to the instant withdrawal of appeal. Ordered accordingly.