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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Amritsar dated 18.05.2010 in respect of Assessment Year: 2010-11. has filed an application requesting to withdraw the appeal, contending as under:
Therefore, the order passed by the Ld. CIT u/s 12AA(3) of the Income Tax Act, 1961 on 31-12-2008 cancelling/withdrawing the registration under section 12A, with effect from 01-04-2002 and ITAT order dated 26.06.2009 cease to exist in the eye of law (non est) as being superseded by the judgment of the Punjab and Haryana High Court dated 23-1-2023. The order of the Ld. CIT has lost its identity by its merger with the judgment of the superior court, that is Punjab and Haryana High Court.
5. In view of above, the assessee is not interested in pursuing the appeal and requests that the Ld. ITAT Amritsar Bench may kindly dispose off the appeal as having been withdrawn by the Appellant.”
The Ld. D.R. has no objection.
4. Accordingly, the appeal is allowed to be withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court on 12.09.2023