What did the Tribunal hold?

The Tribunal heard both parties and, with no objection from the Revenue, permitted the withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the order of the NFAC/CIT(A) for AY 2015-16. During the hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

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

Hasmukhbhai Lakhubhai Patel vs Astt, Commissioner of Income Tax… | ITAT Surat 2023

िनधा�रती की ओर से /Assessee by Shri Eress Dalal, C.A राज� की ओर से /Revenue by Shri Vinod Kumar,Sr-DR सुनवाई की तारीख/Date of hearing 10.05.2023 उद्घोषणा की तारीख/Date of 10.05.2023 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

1. 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre (NFAC)/Ld. CIT(A) dated 07.12.2022 for the assessment year 2015-16.

2. At the time of hearing, Ld. Authorized Representative for the assessee requested the Bench that he has instructed by assessee to withdraw the instant appeal by filing application dated 02.05.2023.

3. On the other hand, Ld. Senior Departmental Representative for the Revenue fair enough in not objecting to assessee’s above application.

(A.Y 15-16) Hasmukhbhai L Patel 4. We have heard both the parties and as the Ld. Sr-DR for the Revenue has no objection, we permit the withdrawal of assessee’s appeal. Accordingly, this appeal of assessee is dismissed as withdrawn. 5. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 10/05/2023.

HASMUKHBHAI LAKHUBHAI PATEL,SURAT vs. ASTT, COMMISSIONER OF INCOME TAX, CIRCLE-3(1), SURAT

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