What did the Tribunal hold?

The Tribunal noted the assessee's application for withdrawal and dismissed the appeal as withdrawn, acknowledging it should have been filed before the Commissioner of Income Tax (Appeals).

The assessee filed an appeal before the Tribunal but later realized it was inadvertently filed before the wrong forum.

What were the issues?

Whether the appeal was filed before the correct forum and if the assessee can withdraw the appeal.

Shri Vaishya Aggarwal Shiksha… vs Assessment Unit | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI

For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Hearing: 22/07/2025Pronounced: 22/07/2025

ORDER PER YOGESH KUMAR, U.S. JM: The Assessee filed an application for withdrawal of the present Appeal which reads as under:-

“ 1. That the above-captioned appeal was filed by the appellant before this Hon’ble Tribunal against the order dated 17/01/2025 passed by the Assessing Officer.

2. That upon reviewing the facts and the legal position, we have advised the appellant that the present appeal has been inadvertently filed before the Hon’ble ITAT instead of the Commissioner of Income Tax (Appeals), which is the appropriate forum under the provisions of the Income Tax Act, 1961.

That in view of the above, we have advised the appellant to withdraw this appeal and file it before the appropriate appellate authority.

That accordingly, we hereby request this Hon’ble Tribunal to permit the withdrawal of the above appeal.”

Placing the above written application of the Assessee on record, the present Appeal filed by the Assessee is hereby dismissed as withdrawn.

SHRI VAISHYA AGGARWAL SHIKSHA SAMITI,MOTI BAZAR, NEAR JAIN MANDIR, PALWAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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