What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2021-22. During the hearing, the assessee's counsel submitted a withdrawal application.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeal.

Seth Industrial Corporation… vs DCIT | ITAT Chandigarh 2024

Order PER PARESH M. JOSHI, J.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 19/12/2023.

During the course of hearing the Ld. Counsel for the Assessee submitted a withdrawal application for withdrawing the appeal, contents of which read as under: In the matter of 2021-22 fixed for hearing tomorrow the 5th of September, 2024. Application for withdrawal of Appeal. Respectfully showeth as under: The above appeal stands fixed for hearing tomorrow the 5th.of September, 2024. But the appeal for the same assessment year arising from the same order of Commissioner of Income Tax (Appeals) Chandi 2024 was listed for hearing on 3rd of September, 2024 which is identical to the appeal listed for 5th of September,2024 which stands adjourned to 7th of November,2024. As such, assessee is not interested in pursuing the appeal ITA No.l35/Chandi/2024 and has instructed the undersigned to withdraw the same.

It is prayed that permission be granted to withdraw the appeal.

Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

SETH INDUSTRIAL CORPORATION,LUDHIANA vs. DCIT, CC-III, LUDHIANA

What did the Tribunal hold?

What were the facts?

What were the issues?

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