NAVKAR INDIA,SURAT vs. ITO, WARD 2(3)(6), SURAT

ITA 356/SRT/2025Status: DisposedITAT Surat13 July 2026AY 2016-173 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request for withdrawal of the appeal. The reasoning was based on the assessee's submission that the appeal had become infructuous. This infructuousness arose from the finding in the CIT(A)'s order dated 26-02-2025, which noted that the Assessing Officer's (AO) order dated 24-03-2022 had merged with a subsequent AO's order dated 10-03-2024. The assessee further stated that the appeal was filed erroneously. Since the Revenue had no objection to the withdrawal, the Tribunal permitted it. Consequently, the appeal was dismissed as withdrawn. No specific issue was left undecided; the entire appeal was disposed of based on the withdrawal request.

What were the facts?

The assessee, Navkar India, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Surat Bench, against an order for Assessment Year 2016-17. The appeal challenged an order passed by the National Faceless Appeal Centre (NFAC), CIT(A), dated 26-02-2025. The assessee's representative filed an application seeking withdrawal of the appeal. The application stated that the CIT(A)'s order found that the Assessing Officer's (AO) order dated 24-03-2022 had merged with a subsequent AO order dated 10-03-2024, rendering the appeal infructuous. The assessee's representative indicated that the present appeal was filed erroneously and requested permission to withdraw it. The Revenue's representative had no objection to the withdrawal.

What were the issues?

1. Whether the appeal filed by the assessee is to be withdrawn on the grounds that it has become infructuous due to the merger of orders as per the CIT(A)'s finding. Assessee's Contention: The assessee sought to withdraw the appeal. The grounds for withdrawal were based on the CIT(A)'s finding that the original AO's order had merged with a subsequent AO's order, making the appeal infructuous. The assessee stated that the appeal was filed erroneously and requested permission to withdraw it. Revenue's Contention: The Revenue's learned Senior Departmental Representative (Sr. DR) had no objection to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Aman K. Shah, AR

For Respondent: Shri Ashish Kumar, Sr. DR

आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 356/SRT/2025 (Assessment Year: 2016-17)

Navkar India, The Income Tax Officer, 304, Kohinoor Complex, Ward-2(3)(6), Chowky Sheri, Surat बनाम/ Sayedpura, Vs. Surat-395003 (Appellant / Assessee) (Respondent / Revenue) PAN: AAHFN4207H Assessee by Shri Aman K. Shah, AR Revenue by Shri Ashish Kumar, Sr. DR Date of Hearing 25-06-2026 Date of Pronouncement 13.07.2026

O R D E R Per B.M. Biyani, AM:

We have heard learned Representatives of both sides and considered their submissions.

Ld. AR for assessee has filed following application seeking withdrawal of present appeal:

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ITA No.356/SRT/2025 Navkar India, A.Y.2016-17 Date: 25-06-2026 To, The Assistant Registrar Income Tax Appellate Tribunal SMC Bench, Surat.

Sub: Request for withdrawal in the case of Navkar India for the AY 2016-17, in ITA No. 356/2025 In reference to aforesaid matter, under instruction, we say that, as per present appeal order dated 26-02-2025 passed by NFAC, CIT(A) there is finding in page 10 para 7.3 that the order passed by the AO dated 24-03-2022 has been merged with subsequent order passed by AO dated 10-03-2024 and therefore, the appeal has become infructuous. This finding is factually correct however, present appeal seems to be filed by the assessee erroneously therefore, we seek to withdraw the present appeal. Requesting to kindly allow the same. Thanking you. Yours Faithfully Sd/- Ketan H. Shah Advocate

Ld. DR for revenue has no objection if withdrawal is permitted.

In view of above, the request for withdrawal is allowed and the present appeal is dismissed as withdrawn.

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ITA No.356/SRT/2025 Navkar India, A.Y.2016-17 5. Resultantly, this appeal is dismissed.

Order pronounced in open court on 13/07/2026

Sd/- Sd/- (SUCHITRA KAMBLE) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER

दिन ांक /Dated : 13.07.2026 * a.k. Copy of the Order forwarded to:

The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Surat 5. Guard File By Order, Sr. Private Secretary, I.T.A.T., Surat

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