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Facts
The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the Assessment Unit. Subsequently, the assessee requested withdrawal of the appeal.
Held
The Tribunal allowed the assessee's request to withdraw the appeal, noting that the appeal was inadvertently filed before the ITAT instead of the Commissioner of Income Tax (Appeals).
Key Issues
Whether the appeal should be allowed to be withdrawn as it was filed before the wrong forum.
Sections Cited
1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI YOGESH KUMAR U.S.Shri Vaishya Aggarwal Shiksha
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER (Assessment Year: 2020-21) Shri Vaishya Aggarwal Shiksha Vs. Assessment Units, Samiti, Moti Bazar, Near Jain Income Tax Mandir, Palwal Department (Appellant) (Respondent) PAN: AAMAS0620B
Assessee by : Shri Rohit Nagar, CA Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 13/05/2025 Date of pronouncement 13/05/2025
At the outset the Ld. AR requested for withdrawal of the appeal preferred by it and took our attention to letter dated 12.05.2025 of the Ld. AR requesting that this appeal may be allowed to be withdrawn for the reason that assessee has inadvertently filed before the Tribunal instead of ld. Commissioner of Income Tax (Appeals). Therefore, the assessee wishes to withdraw appeal No. 302/Del/2025. The application for withdrawal of appeal is as under:- “BEFORE THE INCOME TAX APPELLATE TRIBUNAL (DBC, Hearing Bench B, Delhi) Appeal No.: ITA 302/DEL/2025 Assessment Year: 2020-21 In the matter of: SHRI VAISHYA AGGARWAL SHIKSHA SAMITI PAN: AAMAS0620B Moti Bazar, Near Jain Mandir, Palwal 121102, Haryana Appellant Vs. Income Tax Department Delhi ...Respondent APPLICATION FOR WITHDRAWAL OF APPEAL The Hon'ble Members, Income Tax Appellate Tribunal, Bench Delhi Most Respectfully Submitted:
1. 1. That the above-captioned appeal was filed by the appellant before this Hon'ble Tribunal against the order dated 13-01-2025 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.
3. That In view of the above, we have advised the appellant to withdraw this appeal and file it before the appropriate appellate authority.
4. That accordingly, we hereby request this Hon'ble Tribunal to permit the withdrawal of the above appeal.
5. That this request is being made in good faith and without prejudice to the appellant's rights to avail appropriate remedies in accordance with law. PRAYER In view of the foregoing, it is most respectfully prayed that this Hon'ble Tribunal may kindly permit the appellant to withdraw the above appeal. Any other relief deemed just and proper in the circumstances of the case may also be granted. Page | 2 For and on behalf of Place: Delhi Shri Vaishya Aggarwal Shiksha Samiti Date: 12.05.2025 Through Authorized Representatives: CA Rohil Nagal, Chartered Accountant CA Sahil Mehta Chartered Accountant”
The Ld. DR does not have any objection for the said request of the ld AR.
We have gone through the request submitted by the Ld. AR and since the DR does not have any objection, the appeal is allowed to be withdrawn.
In the result the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 13/05/2025.