Facts of the Case

The assessee, Hotel Ajay International, filed an appeal before the Income Tax Appellate Tribunal, Allahabad Bench (SMC), against the order of the Commissioner of Income Tax (Appeals) dated 27.01.2019 for Assessment Year 2014-15.

Prior to the hearing, the assessee submitted an application stating that it was not interested in pursuing the appeal and requested permission to withdraw the same.

Issues Involved

Whether the appeal filed by the assessee should be permitted to be withdrawn and dismissed accordingly without adjudication on merits.

Petitioner’s Arguments (Assessee)

  • The assessee expressly stated that it did not wish to pursue the appeal.
  • A formal application for withdrawal of the appeal was filed before the Tribunal.

Respondent’s Arguments (Revenue)

  • The Departmental Representative raised no objection to the withdrawal of the appeal. 

Court Order / Findings (ITAT Allahabad)

  • The assessee had filed a written application seeking withdrawal of the appeal.
  • The Revenue did not oppose the request.
  • Accordingly, the Tribunal permitted the withdrawal and dismissed the appeal as withdrawn.

Important Clarification

The Tribunal did not adjudicate any substantive tax issue. The order is purely procedural and does not constitute a precedent on the merits of the assessment or additions made by the tax authorities.

Link to download the order –

https://itat.gov.in/public/files/upload/1618309533-ITA%20No.42%20of2019%20Hotel%20Ajay.pdf

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