https://www.taxtmi.com/caselaws?id=189002 Assessees were permitted to withdraw their tribunal appeals after the underlying adjustments were resolved by the competent authorities under the DTAA and closing letters were issued by the foreign competent authority. The Tribunal noted that a party competent to file an appeal generally may also withdraw it, and that departmental representative consent was not required where the Revenue raised no genuine objection and placed no material showing a need to continue the proceedings. As the assessees no longer wished to prosecute the appeals and the Revenue had not opposed withdrawal, the appeals were dismissed as withdrawn. en-us Thu, 31 May 2012 00:00:00 +0530 Fri, 23 Dec 2016 10:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189002 Assessees were permitted to withdraw their tribunal appeals after the underlying adjustments were resolved by the competent authorities under the DTAA and closing letters were issued by the foreign competent authority. The Tribunal noted that a party competent to file an appeal generally may also withdraw it, and that departmental representative consent was not required where the Revenue raised no genuine objection and placed no material showing a need to continue the proceedings. As the assessees no longer wished to prosecute the appeals and the Revenue had not opposed withdrawal, the appeals were dismissed as withdrawn. Case-Laws Income Tax Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189002