What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal of all the appeals. The Revenue did not object to the withdrawal.

The assessee filed appeals for assessment years 2014-15 to 2018-19. The assessee subsequently filed an application seeking permission to withdraw all these appeals.

What were the issues?

The primary issue was whether the assessee's request to withdraw the pending appeals should be granted.

Emkay Hindustan Infrastructure… vs DCIT | ITAT Panaji 2023

Income Tax Appellate Tribunal, PANAJI

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Smt. Pooja Sharma

For Respondent: Shri P.S. Shivshankar

आदेश / ORDER

PER BENCH :

All these appeals by the assessee against the common order dated 23-05-2022 passed by the Commissioner of Income Tax (Appeals)-2, Panaji [‘CIT(A)’] for assessment years 2014-15 to 2018-19.

The assessee filed an application seeking permission to withdraw all the appeals. The relevant extract of the application reads as under :

“I am writing to respectfully request the withdrawal of my appeal, 80, 81, 82, 83/PAN/2022 for ASSESSMENT YEAR 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, which is currently pending before the Income Tax Appellate Tribunal, PANAJI Bench. I am the appellant in the aforementioned case of EMKAY HINDUSTAN INFRASTRUCTURE. I kindly request the Tribunal’s approval for the withdrawal of my appeal ITA No. 79, 80, 81, 82, 83/PAN/2022 for A.Y. 2014-15, 2015-16, 2016-17, 2017- 18, 2018-19, in the interest of justice and equity.”

Shri P.S. Shivshankar, the ld. DR reported no objection in case the assessee wishes to withdraw all the appeals.

In view of the request made by the assessee all the appeals are dismissed as withdrawn.

Order pronounced in the open court on 21st September, 2023.

EMKAY HINDUSTAN INFRASTRUCTURE,MANGALURU vs. DCIT, CENTRAL CIRCLE - 2, MANGALURU

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments