What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and the Revenue's no objection. The appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal against the order of the CIT(A). On the date of hearing, the assessee did not appear, but later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn upon their request.

Vijender Singh Chaudhary vs ACIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

For Respondent: Ms. Sapna Bhatia, CIT-DR

Hearing: 27.03.2023Pronounced: 27.03.2023

This appeal filed by the assessee is directed against the order dated 28.08.2019 passed by the Commissioner of Income Tax (Appeals)-20, New Delhi under Section 250(6) of the Income Tax Act, 1961 for Assessment Year 2016-17.

On the date of hearing none appeared on behalf of the assessee nor any adjournment application was filed despite the fact that the notice of hearing was issued to the assessee. We, therefore, proceed to dispose of the appeal ex parte qua the assessee, after considering the submissions of Learned DR and the material on record.

Page 2 of 3 3. Assessee has filed an application dated 24th March 2023 seeking the withdrawal of the appeal. Revenue has no objection in assessee withdrawing the appeal.

We have heard the rival submissions and perused the material available on record. In view of the aforesaid request of the assessee, the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of assessee is dismissed.

Order pronounced in the open court on 27.03.2023

VIJENDER SINGH CHAUDHARY,DELHI vs. ACIT, RANGE-62, 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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