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Facts
The assessee filed an appeal against the order passed by the Pr. Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961. At the time of hearing, the assessee expressed a wish to withdraw the appeal.
Held
The Departmental Representative had no objection to the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee's appeal can be dismissed as withdrawn when the assessee requests withdrawal and the department has no objection.
Sections Cited
263
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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 Ta-1, Agra’s in case No. PCIT- 1/Agra/ITO(OSD)/263/Kusum/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, learned counsel 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.