What did the Tribunal hold?

The assessee's authorized representative sought permission to withdraw the appeal. The Departmental Representative had no objection. The Tribunal granted the prayer and dismissed the appeal as withdrawn.

The assessee filed an appeal against the order of the Principal Commissioner of Income Tax. The assessment year in question was 2017-18. The appeal was filed before the Income Tax Appellate Tribunal (ITAT).

What were the issues?

The primary issue was the assessee's request to withdraw their appeal before the tribunal.

M/S. Uma International, Kishan… vs PCIT | ITAT Rajkot 2023

Income Tax Appellate Tribunal, “RAJKOT” BENCH, RAJKOT

Before: SMT.ANNAPURNA GUPTA&

For Appellant: Shri Shramdeep Sinha, Sr.D.R

O R D E R

PER Ms. MADHUMITA ROY - JM:

The instant appeal at the instance of the assessee are directed against the order dated 22.02.2022 passed by the Principal Commissioner of Income Tax, Rajkot-1 (in short ‘PCIT’) arising out of the order dated 02.12.2019 passed by the ITO, Ward-2(2)(3), Rajkot & ITO, Ward-1(2)(2), Rajkot under Section 143(3) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessment Year 2017-18.

(M/s. Uma International vs. PCIT) A. Y. 2017-18 - 2- 2. At the time of hearing of appeal of the assessee, the Ld. Authorized Representative sought permission to withdraw the captioned appeal of the assessee referring a written request dated 16.10.2023. Ld. Departmental Representative for the Revenue did not express any objection in this regard. We, therefore, keeping in view of the particular fact, grant the prayer as sought for.

In the result, the appeal of the assessee is dismissed as withdrawn.

This Order pronounced on 31/10/2023

Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/10/2023 S. K. SINHA True Copy आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. By order/आदेश से,

M/S. UMA INTERNATIONAL,KISHAN GATE GIDC, METODA, RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

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