What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. The Revenue's representative had no objection to the withdrawal.

The assessee, Odisha State Beverage Corporation Limited, filed appeals against the orders of the CIT(A) NFAC for assessment years 2017-18 and 2018-19. The assessee subsequently filed a petition to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee could withdraw their appeals before the Tribunal.

Odisha State Beverage Corporation… vs DCIT | ITAT Cuttack 2022

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Appellant: Shri ,B.K.Mohapatra

For Respondent: Shri S.C.Mohanty, Addl

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER & 132/CTK/2021 131 & 132/CTK/2021 Assessment Year Assessment Years : 2017-18 & 2018 18 & 2018-19 Odisha Odisha State State Beverage Beverage Vs. DCIT, Circle DCIT, Circle -1(2), Corporation Limited., Aayakar Corporation Limited., Aayakar Bhubaneswar Bhubaneswar Bhawan, Bhawan, Rajaswa Rajaswa Vihar, Vihar, Bhubaneswar,. Bhubaneswar,. PAN/GIR No. No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri ,B.K.Mohapatra B.K.Mohapatra AR Revenue by : Shri S.C.Mohanty, Addl. S.C.Mohanty, Addl. CIT (DR) Date of Hearing : 7 /4/ 20 / 2022 Date of Pronouncement : 7/ /4/2022 O R D E R Per C.M.Garg g, JM These are These are appeals filed by the assessee against the filed by the assessee against the separate orders of the CIT(A) NFAC, Delhi dated 23.8.2021 of the CIT(A) NFAC, Delhi dated 23.8.2021 for the assessment year for the assessment years 2017- 18 & 2018-19, respectively 19, respectively .

Vide petition dated 6th April, 2022, the assessee sought to withdraw 2. Vide petition dated 6 April, 2022, the assessee sought to withdraw the Appeals filed before the Tribunal, to which, ld DR had no objection. the Appeals filed before the Tribunal, to which, ld DR had no objection. the Appeals filed before the Tribunal, to which, ld DR had no objection.

In view of above, we permit the assessee to with In view of above, we permit the assessee to with In view of above, we permit the assessee to withdraw the appeals.

P a g e 1 | 2

ODISHA STATE BEVERAGE CORPORATION LIMITED,BHUBANESWAR vs. DCIT, NATIONAL E-ASSESSMENT CENTRE, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments