What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The revenue representative had no objection to the withdrawal.

The assessee filed an appeal against the order of the NFAC/CIT(A) for AY 2018-19. During the hearing, the assessee's Authorized Representative requested to withdraw the appeal unconditionally.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal. The appeal was withdrawn by the assessee.

Hemant Dhirubhai Desai, Surat vs ITO | s.254(1) | ITAT Surat 2023

Assessee represented by Shri Suresh K Kabra, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 22/02/2023 Date of pronouncement 22/02/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:

1. 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 15/03/2022 for the Assessment year (AY) 2018-19.

2. The appeal came up for hearing on 22/02/2022, the learned Authorised Representative (ld. AR) of the assessee submits that as per instruction of assessee, he may be allowed to withdraw the present appeal unconditionally. The learned Senior Departmental Representative (ld. Sr.DR) for the revenue has no objection if the ld. AR of assessee is allowed to withdraw the appeal. Therefore, considering the submissions of both the parties, the ld. AR of the assessee is allowed to withdraw the Hemant Dhirubhai Desai Vs ITO present appeal. Consequently, the appeal filed by the assessee is dismissed as withdrawn 3. In the result, this appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 22nd February, 2023 at the time of hearing.

HEMANT DHIRUBHAI DESAI,SURAT vs. INCOME TAX OFFICER, TDS, SURAT

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