What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the issues had been resolved by the Assessing Officer and TDS credit was allowed.

The assessee filed appeals against the orders of the CIT(A) for assessment years 2022-23 and 2023-24. The assessee subsequently sought to withdraw the appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals after the underlying issues were resolved.

Aditi Boobna vs I.T.O., Ward - 4(1) | ITAT Kolkata 2026

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

आयकर अपील�य अ�धकरण, कोलकाता पीठ, कोलकाता IN THE INCOMETAX APPELLATE TRIBUNAL “A”BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA Nos.1221&1222/Kol/2026 Assessment Years: 2022-23 & 2023-24 Aditi Boobna…………………..…..……….………….……….……….……Appellant CG-6, Sector-II, Sech Bhawan S.O, Salt Lake, WB 700091. [PAN: BDMPG5172R] vs. ITO, Ward-43(1), Kolkata...…………......…….…….……….……….……Respondent Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the appellant. Shri Sallong Yaden, Addl. CIT(DR), appeared on behalf of the Respondent. Date of concluding the hearing :July 09, 2026 Date of pronouncing the order :July, 14 2026 ORDER PerPradip Kumar Choubey, Judicial Member: Both the present appeals have been preferred by the assessee against the separate orders both dated 18.02.2026 of the ADDL/JCIT(a)- 1, Lucknow [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for the assessment years 2022-23 and 2023-24. 2. At the outset, the ld. AR of the assessee has filed two lettersboth dated 09.07.2026 seeking permission of the Bench to withdraw both the appeals filed by the assessee on the ground that the issues for which the appeals were filed have been resolved by the Assessing Officer and the credit of TDS has been allowed. 3. After perusing the said letters filed by the ld. AR and as the ld. DR has no objection to withdraw these appeals, we grant permission to withdraw the appeals. Consequently, both the appealsfiled by the assessee are dismissed as withdrawn.

ITA No.1221&1222/Kol/2026 4. In the result, the captioned appeals of the assessee are dismissed as withdrawn. Kolkata, the 14th July, 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 14 .07.2026. RS

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

ADITI BOOBNA,KOLKATA vs. I.T.O., WARD - 4(1), KOLKATA

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