MALU PAPER MILLS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-4(1), NAGPUR

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ITA 266/NAG/2022Status: DisposedITAT Nagpur19 December 2023AY 2018-2019Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI S.S. VISWANETHRA RAVI (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal considered the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal. Therefore, the tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against an order for assessment year 2018-19. The appeal was filed with a delay of 26 days, which was condoned by the tribunal. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal after it had been filed and a delay had been condoned.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 07-06-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2018-19.

2.

We note that this appeal was filed with a delay of 26 days. After hearing ld. DR, we condone the delay of 26 days.

3.

The assessee filed an application dated 13-12-2023 seeking permission to withdraw the present appeal. The relevant extract of the application reads as under : “2. However, the assessee respectfully pleas before your honor to allow the assessee to withdraw the appeal filed.”

4.

Shri Vijay Kumar Subrahmanyan, the ld. DR reported no objection in case the assessee wishes to withdraw the appeal.

5.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

Order pronounced in the open court on 19th December, 2023.

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