What did the Tribunal hold?

The assessee, through a letter, sought to withdraw its appeal before the Tribunal. The Revenue did not object to this request.

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2017-18. The appeal arose from an order of assessment passed by the Assessing Officer and subsequently revised by the Principal Commissioner of Income Tax.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn, given their explicit request to do so.

Oxavia Systems Pvt. Ltd., New… vs Pr, CIT-7, New Delhi | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH : E : DELHI

Before: SHRI C.M. GARG & SHRI M. BALAGANESH

For Appellant: Shri Mohit Gupta, CA

For Respondent: Ms Sarita Kumari, CIT, DR

Hearing: 24.05.2023Pronounced: 01.06.2023

ORDER

PER M. BALAGANESH, AM:

This appeal in for AY 2017-18 arises out of the order of the Principal Commissioner of Income Tax, Delhi-7 [hereinafter referred to as ‘ld. PCIT’, in short] in DIN & Order No.ITBA/REV/F/REV5/2021-22/1041524633(1) dated 25.03.2022 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 11.06.2019 by the ld. Assessing Officer, Ward 19(2), Delhi (hereinafter referred to as ‘ld. AO’).

At the time of hearing, the ld. AR filed a letter dated 15.05.2023 stating that the assessee seeks to withdraw the appeal filed before this Tribunal. For the sake of convenience, the said letter is reproduced hereunder:-

The ld. DR did not have any objection for the same.

In view of the above, the appeal of the assessee is hereby dismissed as ‘withdrawn.’

OXAVIA SYSTEMS PVT. LTD.,NEW DELHI vs. PR,CIT-7, NEW DELHI

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