What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the tribunal.

The assessee filed an appeal against an assessment order. During the hearing, the assessee's counsel requested to withdraw the appeal as it had become infructuous. The revenue had no objection to this request.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn by the assessee due to it becoming infructuous.

Brij Gopal Construction… vs DCIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI

Before: SH. N.K.BILLAIYA & SH. ANUBHAV SHARMA

For Appellant: Ms. Monika Aggarwal, Adv

For Respondent: Ms. Parmita M. Biswas, CIT(DR)

Hearing: 07.06.2023Pronounced: 07.06.2023

The Assessee has come in appeal against the appellate order dated 30.09.2022 of Commissioner of Income Tax (Appeals), Delhi-23, in appeal no. CIT(A), Delhi-23/10381/2019-20 for Assessment Year 2020-21 whereby the appeal of the assessee against assessment order u/s 143(1) of the Income Tax Act, 1961 dated 24.12.2021 passed by ADIT, CPC (hereinafter referred as the Ld. AO).

ITA2787.Del.2022 2

During the course of hearing, the Ld. Counsel for the assessee submitted that he has the instruction to withdraw this appeal since it has become infructuous and filed an application to that effect. The Ld. DR has no objection if the appeal is dismissed as withdrawn.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 7th June, 2023.

BRIJ GOPAL CONSTRUCTION COMPANY(P) LTD.,DELHI vs. DCIT CENTRAL CIRCLE-3, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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