Basant Kumar v ITO - Taxpublishers.in

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The Tax Publishers2022 TaxPub(DT) 6537 (Jp-Trib)

INCOME TAX ACT, 1961

Section 254

Where assessee preferred an appeal before Tribunal; in view of the fact that during course of hearing, the assessee prayed for withdrawal of the appeal for which Revenue had no objection, the appeal of the assessee was to be dismissed as withdrawn.

Appeal (Tribunal) - Maintainability - Assessee prayed for withdrawal of appeal during course of hearing -

Aggrieved by an order of CIT(A), assessee preferred an appeal before Tribunal. Held: During course of hearing, assessee vide an application prayed for withdrawal of appeal for which Revenue had no objection. Accordingly, the appeal of the assessee was dismissed as withdrawn.

REFERRED :

FAVOUR : Appeal dismissed as withdrawn

A.Y. : 2012-13

S. SEETHALAKSHMI, J.M. & RATHOD KAMLESH JAYANTBHAI, A.M.