What did the Tribunal hold?

The assessee's authorized representative stated that the assessee did not wish to press the appeal and requested its withdrawal. The Departmental Representative had no objection.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2015-16. The assessee raised grounds related to the date of commencement of operations.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal, which was granted by the tribunal.

Exotic Hospitality (Nagpur)… vs ITO | ITAT Nagpur 2024

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Nikhilesh Thakar

For Respondent: Shri Sandipkumar Salunke

Date of Hearing – 18/12/2024 Date of Order – 26/12/2024

O R D E R PER V. DURGA RAO, J.M.

This appeal by the assessee is against the impugned order dated 24/03/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16.

The assessee has raised following grounds:–

“1. The learned CIT(A) erred in law as well as on the fact of the case in not considering the submissions of the assessee regarding date of commencement of operations. 2. The appellant may be permitted to raise, add, amend, alter all or any other grounds of appeal at the time of hearing.”

2 Exotic Hospitality (Nagpur) Pvt. Ltd.

When the case was called for hearing, the learned A.R. for the assessee stated that the assessee did not wish to press this appeal and thus he prayed for withdrawal of appeal. The learned Departmental Representative has no objection for withdrawal of appeal by the assessee. Consequently, we treat this appeal as withdrawn.

In the result, appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 26/12/2024

EXOTIC HOSPITALITY (NAGPUR) PRIVATE LIMITED,NAGPUR vs. ITO WARD 2(1) NAGPUR, NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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