What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A). During the virtual hearing, the assessee's representative sought permission to withdraw the appeal. The Revenue had no objection to this request.

What were the issues?

Whether the assessee has the right to withdraw their appeal before the ITAT. The primary issue was the assessee's request for withdrawal.

M/S. Rahman Properties Limited… vs JCIT | s.250 | ITAT Guwahati 2022

Income Tax Appellate Tribunal, “GUWAHATI BENCH, GAUHATI

Before: Shri Sanjay Garg & Shri Manish Borad

order

: November 16, 2022 ORDER

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 22.07.2019 of the Commissioner of Income Tax (Appeals), Guwahati [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

At the outset, the authorized representative of the assessee has filed a letter dated 08.11.2022 seeking permission of the Bench to withdraw this appeal filed by the assessee. Since the ld. DR has no objection in this regard, the permission as sought by the assessee is granted and this appeal of the assessee is dismissed as withdrawn.

In the result, the captioned appeal of the assessee is dismissed as withdrawn. Kolkata, the 16th November, 2022. Sd/- Sd/- [Manish Borad] [Sanjay Garg] Accountant Member Judicial Member Dated: 16.11.2022. RS

Assessment Year: 2005-06 M/s Rahman Properties Ltd Copy of the order forwarded to: 1. M/s Rahman Properties Ltd 2. JCIT, Range-2, Guwahati 3. CIT(A)- 4. CIT- , 5. CIT(DR),

M/S. RAHMAN PROPERTIES LIMITED,GUWAHATI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-2, GUWAHATI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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