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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA
आदेश / ORDER
PER RAVISH SOOD, JM :
The captioned appeals filed by the assessee trust/society are directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 18.05.2022, which in turn arises from the order passed by the A.O. under Sec. 154 r.w.s. 143(3) of the Income-tax Act, 1961 (in short ‘the Act’) dated 03.07.2020 for the assessment year 2017-18.
At the very outset, Shri Praveen Jain, the Ld. Authorized Representative (for short ‘AR’) for the assessee submitted that as per instruction the assessee trust/society wants to withdraw the captioned appeals. Our attention was drawn by the Ld. AR to a letter dated 03.07.2023, wherein it was requested that permission be granted to withdraw the aforesaid appeals. The contents of the letter dated 03.07.2023 reads as under:
“With reference to the above assessee, appeal was filed before the Hon. Bench vide application dated 13.07.2022. However subsequent to filing of Appeal before the Hon. Bench, Rectification Order has been passed on 21.10.2022 and refund has been passed. It is therefore requested before your honour to kindly allow ‘withdrawal of the Appeal. Kindly accord your approval for “withdrawal of the Appeal.”
3 Chhattisgarh State Cricket Sangh Vs. CIT, NFAC, Delhi & 135/RPR/2022
Per contra, the Ld. Departmental Representative (for short 'DR') did not raise any objection to the seeking of withdrawal of the appeals by the assessee.
Considering the aforesaid concession of the Ld. AR who as per the instruction of the assessee has sought to withdraw the captioned appeals, which had not been objected by the department, we herein permit the same.
Resultantly, the appeals filed by the assessee trust/society are dismissed as withdrawn.