SHRI DEEPAK KUMAR AGRAWAL,SARANGARH vs. INCOME TAX OFFICER-3, RAIGARH

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ITA 80/RPR/2022Status: DisposedITAT Raipur24 March 2023AY 2014-15Bench: SHRI RAVISH SOOD (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals). The Authorized Representative for the assessee sought permission to withdraw the appeal, citing the assessee's willingness to do so.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal before the tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI RAVISH SOOD

For Appellant: Shri R.B. Doshi, CA
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 24.03.2023Pronounced: 24.03.2023

आदेश / ORDER PER RAVISH SOOD, JM The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 22.03.2022, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961 (in short ‘the Act’) dated 29.09.2016 for the assessment year 2014-15.

2.

The Ld. Authorized Representative (for short ‘AR’) for the assessee after arguing for some time, had sought liberty to withdraw the present appeal. The Ld. AR had placed on record a letter dated 21.02.2023, as per which the assessee has expressed his willingness to withdraw the captioned appeal.

3.

The Ld. Departmental Representative (for short ‘DR’) did not raise any objection to the seeking of the withdrawal of the present appeal.

4.

Considering the aforesaid facts, the assessee is permitted to withdraw the present appeal.

3 Deepak Kumar Agrawal Vs.ITO-3, Raigarh

5.

In the result, appeal filed by the assessee is dismissed as withdrawn in terms of my aforesaid observations.

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