What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal as there was no tax implication. The Departmental Representative did not object to the withdrawal.

The assessee filed an appeal against the assessment order for AY 2012-13. During the hearing, the assessee's representative stated they were not interested in pursuing the appeal due to no tax implication.

What were the issues?

The primary issue was the assessee's desire to withdraw the appeal due to lack of tax implication.

North Eastern Regional… vs DCIT | s.143(3) | ITAT Guwahati 2022

Income Tax Appellate Tribunal, GAUHATI BENCH

Before: Shri Rajesh Kumar, & Shri Sonjoy Sarma

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH Before: Shri Rajesh Kumar, Accountant Member, and Shri Sonjoy Sarma, Judicial Member आयकर अपील सं.य/ Assessment Year: 2012-13 बनाम North Eastern Regional DCIT, Cir-3, Guwahati Agricultural Aaykar Bhavan, G.S Road, V/s. Marketing Corporation Christian Basti, Guwahati- Limited 781005 9 Rajbari Path, G.S Road, Ganeshguri, Guwahati, Assam- 781005. PAN: AABCN2315B अपीलाथ� /Appellant ��यथ� /Respondent .. Hearing through video Conferencing At ITAT Kolkata अपीलाथ� क� ओर से/By Appellant Shri Anil Kumar Agarwala, FCA, Ld. AR ��यथ� क� ओर से/By Respondent Shri N.T. Sherpa, JCIT, Ld. Sr.DR सुनवाई क� तार�ख/Date of Hearing 16-06-2022 घोषणा क� तार�ख/Date 23-06 -2022 of Pronouncement आदेश /O R D E R Per Sonjoy Sarma, JM :

The present appeal has been preferred by the assessee against the order dated 08-03-2019 passed by the of ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)], Guwahati-2, Guwahati which in turn arises out of assessment order passed u/s. 143(3) of the Income-tax Act, 1. AY 2012-13 North Eastern Regional Agricultural Mktg Corprn Ltd. 1961 ( in short, the ‘Act’) by DCIT, Cir-3, Guwhati on 20/03/2015 for the A.Y 2012-13.

At the time of hearing before us the Ld. Authorised Representative ( in short, the Ld.AR) requested the Bench that the assessee is not interested in pursuing the appeal for the reason that there is no tax implication involved. Accordingly, the Ld. AR moved an application for withdrawal of appeal to which Ld. Departmental Representative ( in short, the Ld. DR) did not raise any objection. Accordingly, the appeal of the assessee is dismissed as withdrawn.

NORTH EASTERN REGIONAL AGRICULTURAL MARKETING CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

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