What did the Tribunal hold?

The assessee requested to withdraw the appeal. The revenue did not object to this request. Therefore, the tribunal decided to dismiss the appeal as withdrawn.

The assessee filed an appeal against an order of the CIT(A) for AY 2005-06. At the time of hearing, the assessee submitted an application to withdraw the appeal due to old age and ill health.

What were the issues?

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

Sant Prasad (HUF), Siliguri vs ITO | ITAT Kolkata 2016

Income Tax Appellate Tribunal, ‘C’BENCH,KOLKATA

Before: Shri M.Balaganesh, & Shri S.S.Viswanethra Ravi

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax(Appeals), Siliguri dated 12-09-2013 for the assessment year 2005-06.

It is noticed that at the time of hearing none was present on behalf of the assessee. However, vide an application dated 03-08-2016, the assessee himself submitted as under:-

Date: 03.08.2016 To The Assistant Register Income Tax Appellate Tribunal C Bench, 225/C AJC Bose Road, Kolkata Sub: Appeal no. 2568/Kol-2013 Assessment year 2005-06 hearing fixed on 23.08.2016 Sir, Kindly refer to your letter dated 09.06.2016. Because of my old age and ill health I am unable to go to Kolkata. I hereby withdraw my said appeal numbered as 2568/Kol-2013 dated 11.11.2013 for the assessment year 2005-2006 hearing fixed on 23.08.2016 before bench C With regards, Yours faithfully, Sd/- Sant Prasad (HUF) Ganesh Ram Compound, H.C Road Siliguri,Pin-734001, W.B.”

Ld.DR appearing on behalf of the revenue has not objected to the above proposition of the assessee.

In view of the above, the appeal filed by the assessee is dismissed as withdrawn.

In the result, the appeal of assessee is dismissed. 5.

SANT PRASAD (HUF),SILIGURI vs. INCOME TAX OFFICER-WARD-2(3), SILIGURI, SILIGURI

What did the Tribunal hold?

What were the facts?

What were the issues?

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