What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw its appeal as it had become infructuous. The Departmental Representative had no objection to the withdrawal.

The assessee filed an appeal against the CIT(A)'s order. Subsequently, the assessee filed an application to withdraw the appeal, stating that the grievance has been resolved and the appeal has become infructuous.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal due to the grievance being resolved and the appeal becoming infructuous.

Sjp Constructions Pvt Ltd vs ACIT | ITAT Surat 2026

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Ms. Purvi Chandarana, CA

For Respondent: Shri Ashish Kumar, Sr. DR

Hearing: 30.07.2026Pronounced: 31.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.205/SRT/2026 (Assessment Year: 2024-25) SJP Constructions Pvt. Ltd., ACIT, Circle 2(1)(1), E-3300, Radhakrishna Textile Market, Aayakar Bhavan, Vs. Ring Road, Majura Gate, Surat Surat PAN: AAJCS4313C (Appellant) : (Respondent) Assessee by : Ms. Purvi Chandarana, CA Respondent by : Shri Ashish Kumar, Sr. DR Date of Hearing : 30.07.2026 Date of Pronouncement : 31.07.2026 O R D E R PER : SUCHITRA KAMBLE, J M:

This appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A) [in short “CIT(A)”], Pune dated 28.01.2026 for the Assessment Year (in short “AY”) 2024- 25.

The Ld. Authorised Representative (in short “Ld. AR”) for the assessee submitted an application for withdrawal of appeal vide its application dated 30.07.2026 wherein it has been submitted by the assessee that the grievance for which the present appeal was filed before this Tribunal has been resolved and the same becomes infructuous. Hence, the assessee prayed before the Tribunal to allow the withdrawal of the appeal.

The Ld. Departmental Representative submitted that he does not have any objection in allowing the assessee to withdraw its appeal.

ITA No.205/SRT/2026 SJP Constructions Pvt. Ltd 4. We have heard both the parties and perused all the relevant materials available on record. As per the submission of the assessee, we hereby allow the assessee to withdraw its appeal as it becomes infructuous.

In result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 31.07.2026

Sd/- Sd/- (B.M. BIYANI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat; Dated: 31.07.2026 * Kishore, Sr. P.S. Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Surat 5. Guard File By order,

Assistant Registrar/Sr.PS/PS ITAT, Surat Bench

SJP CONSTRUCTIONS PVT LTD,SURAT vs. ACIT,CIRCLE2(1)(1), SURAT

What did the Tribunal hold?

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