M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,,GANDHIDHAM-KUTCH vs. THE PR. CIT-1, RAJKOT, RAJKOT
What did the Tribunal hold?
The Tribunal noted that the assessee requested withdrawal of the appeal and the Revenue had no objection. Therefore, the appeal filed by the assessee was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against an order for Assessment Year 2017-18. At the time of hearing, the assessee's representative did not appear but submitted a letter requesting withdrawal of the appeal.
What were the issues?
The primary issue was whether the assessee's appeal should be dismissed as withdrawn based on their request and the absence of their representative.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: Ms. SUCHITRA KAMBLE & SHRI WASEEM AHMED
PER SUCHITRA KAMBLE, JUDICIAL MEMBER :
This appeal is filed by the Assessee against order dated 04.03.2022 passed by the PCIT, Rajkot-1 for the Assessment Year 2017-18.
At the time of hearing, when the matter was called out, none appeared on behalf of the assessee but there is a letter dated 20.11.2023 written by the Director of the assessee thereby making request for withdrawal. The said letter is taken on record.
The Ld. DR does not have any objection. Hence, appeal filed by the assessee is dismissed as withdrawn
Assessment Year: 2017-18 Page 2 of 2 4. In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court on this 29th November, 2023.
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