LIEBHERR APPLIANCES INDIA PVT. LTD. ,AURANGABAD vs. ASSESSMENT UNIT, NFAC, INCOME TAX DEPARTMENT, DELHI

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ITA 1965/PUN/2024Status: DisposedITAT Pune13 December 2024AY 2020-21Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the grounds of appeal raised by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income Tax (DRP-3). During the hearing, no one appeared on behalf of the assessee. The assessee's representative submitted a letter requesting to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Which sections of the Income-tax Act were involved?

Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “C” :: PUNE

Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Prakash L Pathade – CIT(DR)
Hearing: 10/12/2024Pronounced: 13/12/2024

Assessment Year: 2020-21 Liebherr Appliances India V The Assessment Unit, Private Limited, s NFAC, Income Tax A-1/6, Shendra MIDC, Department, Delhi. Shendra, Aurangabad – 431154. PAN: AACCL5201H Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri Prakash L Pathade – CIT(DR) Date of hearing 10/12/2024 Date of pronouncement 13/12/2024 आदेश/ ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(DRP-3), Mumbai-3 under section 144C(5) of the Income tax Act, 1961 dated 19.04.2024 for A.Y.2020-21

2.

At the outset of hearing, no one appeared on behalf of the assessee, however, ld.Authorised Representative(ld.AR) of the assessee submitted a letter and requested to withdraw the appeal as under :

3.

On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if the appeal of assessee is dismissed as withdrawn.

4.

In view of the above, we permit to withdraw the appeal of the assessee. Accordingly, grounds of appeal raised by the assessee are dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 13th December, 2024.

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