M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH
What did the Tribunal hold?
The Tribunal accepted the assessee's request to withdraw the appeal. Therefore, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee requested to withdraw the appeal as the CIT(A) had granted the relief sought.
What were the issues?
The primary issue was whether the appeal filed by the assessee was maintainable after the relief was granted by the lower appellate authority.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DIVISION BENCH ‘B’, CHANDIGARH
Before: SMT. DIVA SINGH & DR. B.R.R. KUMAR
PER DR.B.R.R.KUMAR, A.M. :
The present appeal has been filed by the Assessee against the order of the Ld. CIT(A)(Central), Gurgaon dt. 07/02/2014.
During the hearing on 24/05/2018 the assessee has submitted his request to withdraw the said appeal as the Ld. CIT(A) has given the relief sought by the assessee and submitted that as a result no cause lies for the present appeal. Accordingly, the Ld. AR has signed on the Form No. 36. Hence the present appeal is dismissed as withdrawn.
As a result, appeal of the assessee is dismissed.
Order pronounced in the open Court.
Sd/- Sd/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 12/06/2018 AG Copy to: 1.The Appellant, 2. The Respondent, 3. The CIT(A), 4. The CIT, 5. The DR
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