Appeal challenging income tax order withdrawn by assessee, leading to appeal dismissal.

The appeal, challenging the order passed by the Assistant Commissioner of Income Tax-10(1)(1), Mumbai under section 154 of the Act for AY 2013-14, was withdrawn by the assessee before the Tribunal. The appeal was based on issues already addressed in a previous order where relief had been granted. The withdrawal was unopposed by the Ld. CIT-DR, leading to the dismissal of the appeal on 16/05/2019.

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Issues:
Appeal against order passed by Ld. Assistant Commissioner of Income Tax-10(1)(1), Mumbai u/s 154 of the Act for AY 2013-14.

Analysis:
The appeal filed by the assessee contested the order passed by the Ld. Assistant Commissioner of Income Tax-10(1)(1), Mumbai under section 154 of the Act for Assessment Year (AY) 2013-14. This order was pursuant to the decision made by the Hon'ble Dispute Resolution Panel-I under Rule 13 of the Income Tax (Dispute Resolution Panel) Rules, 2009. The grounds of appeal were based on certain issues. The Authorized Representative for the assessee informed the Tribunal that the appeal was being withdrawn as sufficient relief had already been granted by the Tribunal in a previous order dated 08/05/2019 in another appeal filed by the assessee against the final assessment order passed under section 143(3) read with section 144C(13). The issue under appeal was considered academic in nature due to the relief granted in the previous order. The Ld. CIT-DR did not object to the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. The order was pronounced in open court on 16/05/2019.

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