NARENDRA SINGH TUTEJA, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

The present appeal filed by the assessee is directed against the order passed by the Pr. Commissioner of Income-Tax, Raipur-1, (for short ‘Pr. CIT’) u/s.263 of the Income-tax Act, 1961 (in short ‘the Act’) dated 27.03.2021, which in turn arises from the order passed by the A.O. under Sec.143(3)/147 of the Act dated 25.12.2018 for assessment year 2012-13.

The Ld. Authorized Representative (for short ‘AR’) for the assessee by filing a letter dated 20.07.2023 has sought liberty to withdraw the present appeal. The relevant contents of the aforesaid letter reads as under: “2. It is submitted that since the appeal is delayed, the assessee does not want to pursue the appeal and wishes to withdraw the same. It is therefore requested that the assessee may kindly be permitted to withdraw the appeal. The assessee shall pursue the appeal filed by him before ld. CIT(A) against the set aside assessment order.”

Per contra, the Ld. Departmental Representative (for short 'DR') did not raise any objection to the seeking of withdrawal of the appeal by the assessee appellant.

Considering the aforesaid concession of the Ld. AR who as per the instruction of the assessee has sought liberty to withdraw the present appeal, which had not been objected by the department, we herein permit the same.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn.