What did the Tribunal hold?

The Tribunal noted that the assessee was not interested in pursuing the appeals and the revenue did not object to their withdrawal. Consequently, the Tribunal allowed the withdrawal of the appeals.

The assessee filed two appeals against the orders of the CIT(A) for assessment years 2008-09 and 2009-10. The assessee later filed an application requesting to withdraw both appeals.

What were the issues?

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

M/S Jai Durga Cement P. Ltd… vs DCIT | ITAT Amritsar 2023

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 14/06/2023Pronounced: 16/06/2023

Per Dr. M. L. Meena, AM:

Both the above appeals have been filed by the Assessee against the orders of the Ld. CIT(A) Jammu even dt. 09/11/2012, in respect of the Assessment Year 2008-09 and 2009-10.

During the course of hearing none appeared on behalf of the assessee but an application was filed for withdrawal of the above appeals, contents of which reads as under:

Sub: Request for withdrawl of two appeals of assessee Respectfully showeth: That the above two appeals filed belatedly by the assessee, impuging the orders of CIT(A) Jammu, are now fixed for hearing before the Hon’ble Bench on 14.06 2023.

That on a reconsideration of the facts and circumstances of the two cases, the assessee is no more interested in purusing the above appeals, which are otherwise out of time. Hence, it is humbly requested that the assessee be kindly allowed to withdraw both the appeals. It is prayed accordingly. Sd/- (J.S. Bhasin) Advocate for ‘a’

Ld. DR did not object if both the appeals of the assessee are dismissed as withdrawn.

In view of the above, both the appeals of the assessee are dismissed as withdrawn.

In the result, appeals of the Assessee are dismissed.

Order pronounced in the open court on 16/06/2023

M/S JAI DURGA CEMENT P. LTD.,SAMBA vs. D.C.I.T, CIRCLE -1, JAMMU

What did the Tribunal hold?

What were the facts?

What were the issues?

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