Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC for assessment year 2016-17, which arose from proceedings under Section 143(3) of the Income-tax Act, 1961. During the hearing, the assessee's counsel requested to withdraw the appeal.
Held
The Income Tax Appellate Tribunal dismissed the assessee's appeal as withdrawn, as requested by the assessee's counsel and with no objection from the department representative. The dismissal was made subject to all just exceptions.
Key Issues
The primary legal issue was whether the assessee could withdraw their appeal filed before the ITAT. The tribunal considered the request for withdrawal and the department's lack of objection.
Sections Cited
Section 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH, DEHRADUN
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1069792807(1), dated 19.10.2024, involving proceedings under sections 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
At the time of hearing, learned counsel of the assessee submits that the assessee wants to withdraw his instant appeal.
Learned department representative submits that he has no objection to the instant withdrawal of appeal.