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Facts
The assessee, S.B. ICE & Cold Storage, filed an appeal against the order of the Principal Commissioner of Income Tax-1, Agra, for the assessment year 2017-18. During the hearing, the assessee's counsel informed the tribunal that the assessee did not wish to press or withdraw the appeal.
Held
The tribunal noted that the assessee wished to withdraw the appeal and the Departmental Representative did not object. Consequently, the appeal was dismissed as withdrawn and not pressed.
Key Issues
Whether the appeal can be dismissed as withdrawn on the request of the assessee?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SH. RAMIT KOCHAR & SH. SUDHIR KUMAR
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of the Principal Commissioner of Income Tax-1, Agra [hereinafter referred to as “PCIT”] vide order dated 31.03.2022 pertaining to assessment year 2017- 18.
At the time of hearing before us, the Ld. Counsel for Assessee informed that the assessee did not wish to press this appeal; and that the assessee wished to withdraw this appeal. The Ld. Commissioner of Income Tax (Departmental Representative) did not object to withdrawal of the appeal. Accordingly, the appeal is dismissed as withdrawn and not pressed.
In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 07.02.2025.