What did the Tribunal hold?

The Tribunal noted that the assessee had requested the withdrawal of their appeals and the revenue representative had no objection. Consequently, the Tribunal treated the appeals as withdrawn.

The assessee, Smt. Barjibai Bharirath Rander Charitable Trust, filed appeals before the ITAT. During the hearing, no one appeared on behalf of the assessee. The assessee had previously submitted a letter requesting the withdrawal of the appeals.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals should be granted.

Smt Barjibai Bhagirath Rander… vs CIT | ITAT Nagpur 2024

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

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

For Respondent: Shri Sandipkumar Salunke

Date of Hearing – 26/11/2024 Date of Order – 28/11/2024

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

These appeals by the assessee are against the impugned orders of even date 04/08/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”].

2. When these appeals were called for hearing, none appeared on behalf of the assessee. However, the assessee, vide letter dated 18/01/2024, a copy of which is placed on record, has prayed for withdrawal of appeals. The 2 Smt. Barjibai Bhagirath Rander Charitable Trust ITA no.88–89/Nag./2024 learned Departmental Representative has no objection for withdrawal of appeals by the assessee. Consequently, we treat these appeals as withdrawn.

In the result, appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on 28/11/2024

SMT BARJIBAI BHAGIRATH RANDER CHARITABEL TRUST,NAGPUR vs. COMMISSIONER OF INCOME TAX, PUNE

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