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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. The assessee's counsel requested to withdraw the appeal, stating that the compounding application for AY 2014-2015 had been accepted.
Held
The assessee prayed to withdraw the appeal, and the Departmental Representative did not oppose this request. The Tribunal allowed the assessee to withdraw the appeal.
Key Issues
Withdrawal of appeal as per accepted compounding application.
Sections Cited
ITA No.1376/Chny/2023
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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
Jeyasankari Ruban, Vs. The Income Tax Officer, No.9, Anundale Beach Road, Non Corporate Ward 15(2) Besant Nagar, Chennai. Chennai 600 090. [PAN: AQKPS 9190H] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. P.M. Kathir, Advocate ��यथ� क� ओर से /Respondent by : Ms. Kavitha, IRS, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 27.08.2024 घोषणा क� तार�ख /Date of Pronouncement : 27.08.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] dated 30.10.2023 for Assessment Year 2014-15. 2. At the outset, the ld.Counsel Mr. P.M. Kathir, Advocate for the assessee prayed leave to withdraw the present appeal and filed letter of withdrawal dated 23.08.2024 which are as under:-
Withdrawal of ITA.Nos. 1376/Chny/2023 in the matter of Mrs.Jeyasankari Ruban for Assessment Year 2014-2015-reg I would like to inform you that the compounding application dated 31- 10-2022, with regard to the AY 2014-2015 has been accepted by the concern authorities. And one of the pre conditions is to withdrawal of appeal. Therefore I humbly request your good self to withdraw the ITA.No. 1376/Chny/2023 pending for the assessment year 2014-2015. Kindly do the needful’’.
Per contra, the ld.DR did not oppose the prayer of assessee. We allow assessee to withdraw this appeal as prayed by the ld.Counsel.
The appeal stand dismissed as withdrawn. Order pronounced in open court at the time of hearing on 27th August, 2024 at Chennai.