S.B ICE & COLD STORAGE,AGRA,AGRA vs. PCIT-1, AGRA, AGRA

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ITA 68/AGR/2022Status: DisposedITAT Agra07 February 2025AY 2017-18Bench: SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 Consequently, the appeal was dismissed as withdrawn and not pressed.

What were the 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.

What were the issues?

Whether the appeal can be dismissed as withdrawn on the request of the assessee?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SH. RAMIT KOCHAR & SH. SUDHIR KUMAR

For Respondent: Shri Sukesh Kumar Jain, CIT (DR)
Hearing: 23/01/2025

PER SUDHIR KUMAR, JUDICIAL MEMBER:

1.

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.

2.

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 Accordingly, the appeal is dismissed as withdrawn and not pressed.

3.

In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 07.02.2025.

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