In case the appeal withdraw before passing any order the appeal liable to be dismissed


Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
When the appeal was called for hearing, a letter dated 27.1.2012 signed by the assessee was placed before us, wherein the assessee sought permission to withdraw the appeal. It is mentioned in the letter received on 27.1.2012 as under: “I request withdrawal of my appeal no.1980/Del./2011. Reason for withdrawal. I had appealed against orders of the CIT,Delhi-XIV, invoking Sec. 263 of the IT Act and ordering a Fresh Assessment by the AO under Sec.143 of the IT Act. I had done so to avoid any further harassment. However, since the AO had to complete his assessment before 31 Dec.,2011,I had compulsorily to get the assessment done and DID PRESENT myself before him as desired by him. The Assessment has since been completed. Consequently,there is no purpose for me to pursue my grievance before your honour since what I wanted to avoid had clearly been done and completed now. The Appeal may kindly be withdrawn.”

Citation :
Col. G.S.Guj ral (Retd.),C-260,Defence Colony(First Floor),New Delhi(Appellant) V/s Commissioner of Income-tax, Delhi-XIV New Delhi.(Respondent )

IN THE INCOME TAX APPELLATE TRIBUNAL Delhi ‘C’ BENCH

Before Shri R.P. Tolani, JM & Shri A.N. Pahuja, AM

ITA No.1980/Del /2011

Assessment Year:2007-08

Col. G.S.Guj ral (Retd.),

C-260,Defence Colony(First Floor),

New Delhi

(Appellant)

V/s

Commissioner of Income-tax, Delhi-XIV

New Delhi.

                                                                  (Respondent )

                                                          [PAN:AAMPG6032G]

Assessee by: - Col. G.S.Gujral (Retd.)

Revenue by: - Shri R. I .S Gill, DR

Date of Hearing:- 06-02-2012

Date of Pronouncement:- 06-02-2012

O R D E R

A.N.Pahuja:-

This appeal filed on 21.4.2011 by the assessee against an order dated 14.12.2010 u/s 263 of the Income-tax Act,1961[hereinafter referred to as the ‘Act’] of the ld. CIT-Delhi-XIV, New Delhi, raises a number of grounds.

2. When the appeal was called for hearing, a letter dated 27.1.2012 signed by the assessee was placed before us, wherein the assessee sought permission to withdraw the appeal. It is mentioned in the letter received on 27.1.2012 as under:

“I request withdrawal of my appeal no.1980/Del./2011. Reason for withdrawal. I had appealed against orders of the CIT,Delhi-XIV, invoking Sec. 263 of the IT Act and ordering a Fresh Assessment by the AO under Sec.143 of the IT Act. I had done so to avoid any further harassment. However, since the AO had to complete his assessment before 31 Dec.,2011,I had compulsorily to get the assessment done and DID PRESENT myself before him as desired by him. The Assessment has since been completed. Consequently,there is no purpose for me to pursue my grievance before your honour since what I wanted to avoid had clearly been done and completed now. The Appeal may kindly be withdrawn.”

3. The assesseee appearing before us,sought permission to withdraw the appeal. To a query by the Bench, the ld. DR did not raise any objection to withdrawal of the appeal.

4. In view of the foregoing, appeal is dismissed as withdrawn .

                                             Order pronounced in open Court

                                                Sd/-                            Sd /-

                                        (R.P.Tolani)               (A.N. Pahuja)

                                     Judicial Member        Accountant Member

Copy of the order forwarded to :

The Assessee/ CIT-Delhi-XIV,New Delhi DR-C Bench,New Delhi/ Guard file

                                                                                     By order

Deputy Registrar of ITAT, New Delhi Bench

 



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