SYED ABDUL CADER,CHENNAI vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI
Facts
The assessee filed an appeal against the order of the CIT(A) which upheld the assessment order passed by the AO under section 143(3) of the Income Tax Act, 1961. The assessee subsequently filed a petition for withdrawal of the appeal.
Held
The assessee's authorized representative stated that the appeal was not maintainable as a similar appeal was already preferred before another bench and withdrawn. The assessee requested permission to withdraw the present appeal.
Key Issues
Whether the assessee can be permitted to withdraw the appeal, and the appeal being dismissed as withdrawn.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI MAHAVIR SINGH & SHRI JAGADISH
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee is against the order of Learned Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi [hereinafter “CIT(A)”] dated 23.01.2024 in the matter of assessment framed by Ld. Assessing Officer [AO] u/s.143(3) of the Income Tax Act, 1961 (hereinafter “the Act”) on 31.12.2019. :- 2 -:
At the outset, the ld.AR for the assessee stated that he has filed petition dated 24.10.2024 for withdrawal of this appeal without conceding on merits of appeal, which reads as under:- “The above- mentioned Appeal is posted for hearing before the "C" Bench of the Hon'ble Tribunal on 24.10.2024. The same is against the giving effect to order and hence not maintainable. The assessee has also already preferred appeal against the 1st appellate authorities order and the same is pending before B bench. Therefore, Assessee may be permitted to withdraw the present appeal. subject to the convenience of the Hon'ble Tribunal.”
When this was pointed out to ld. CIT-DR, he has not raised any objection for withdrawal of appeals. Hence, we dismiss the appeals as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 24th October, 2024. (महावीर िसंह) (जगदीश) (Jagadish) (Mahavir Singh) उपा" / Vice President लेखा लेखा सद"य लेखा लेखा सद"य सद"य /Accountant Member सद"य चे"ई/Chennai, "दनांक/Dated: 24th October, 2024. EDN/-
आदेश क" "ितिलिप अ"ेिषत/Copy to: 1. अपीलाथ"/Appellant
""थ"/Respondent 3. आयकर आयु"/CIT, Chennai 4. िवभागीय "ितिनिध/DR 5. गाड" फाईल/GF