What did the Tribunal hold?

The tribunal acknowledged the assessee's instruction to withdraw the appeal as it had become infructuous. The revenue had no objection to this request.

The assessee filed an appeal against an assessment order. During the hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to it becoming infructuous.

Fresenius Medical Care India… vs PCIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. ANUBHAV SHARMA

For Respondent: Shri T. James Singson, CIT, DR

Hearing: 17.05.2023Pronounced: 17.05.2023

The Assessee has come in appeal against the appellate order dated 14.03.2022 of Pr. Commissioner of Income Tax (Appeals)- Delhi-1, in appeal no. ITBA/REV/F/REV5/2021-22/1040712760(1) for Assessment Year 2017-18 whereby the appeal of the assessee against assessment order u/s 143(1) of the Income Tax Act, 1961 dated 18.12.2019 passed by Asstt. Commissioner of Income Tax, Circle-9(2), Delhi (hereinafter referred as the Ld. AO).

ITA-989.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 DR has no objection if the appeal is dismissed as withdrawn.

In view of the above, the appeal of the assessee is dismissed as withdrawn.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 17th May, 2023.

FRESENIUS MEDICAL CARE INDIA PRIVATE LTD.,DELHI vs. PR. CIT, DELHI-1

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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