RAJANI KALAPALA,BAPULAPADU VEERAVALLI vs. ITO, WARD 1,, GUDIWADA

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ITA 176/VIZ/2026Status: DisposedITAT Visakhapatnam10 July 2026AY 2015-163 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as the assessee no longer wished to pursue it. The Departmental Representative did not oppose the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A) which upheld the Assessing Officer's order. During the appeal proceedings, the assessee decided not to pursue the appeal.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal before the Tribunal. The appeal concerned the validity of an order passed under Section 154 read with Section 147 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 250,Section 154,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

PER OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER: This appeal is filed by the assessee against the order of Learned Commissioner of Income- Tax (Appeals), ADDL/JCIT(A), Bhopal (hereinafter in short “Ld.CIT(A)”) dated 30.12.2025 passed under section 250 of Income Tax Act, 1961 (hereinafter in short “the Act”) for the A.Y.2015-16.

2.

In the above cited appeal, the appellant has filed an appeal before the ITAT stating the Learned Commissioner of Income-Tax (Appeals), erred in upholding the order passed by the Learned Assessing Officer under section 154 r.w.s. 147 of the Income Tax Act, 1961.

ITA 176/VIZ/2026 RAJANI KALAPALA 3. During the appeal proceedings before the ITAT, the Learned Authorized Representative (hereinafter in short “Ld.AR”) of the appellant has stated that the appellant has decided not to pursue the above cited appeal and therefore sought permission of the Bench to withdraw the appeal. The Learned Departmental Representative did not oppose the withdrawal of the appeal. In view of the same, the appeal is dismissed as withdrawn.

4.

In the result, appeal filed by the Assessee is dismissed as withdrawn.

Order pronounced in the open court on 10th July, 2026. Sd/- Sd/- RAVISH SOOD OMKARESHWAR CHIDARA JUDICIAL MEMBER ACCOUNTANT MEMBER Visakhapatnam Dated: 10.07.2026 Giridhar, Sr.PS

ITA 176/VIZ/2026 RAJANI KALAPALA Copy to: RAJANI KALAPALA, 5-107 MAINBAZAR, BAPULAPADU 1 VEERAVALLI KRISHNA, KRISHNA DIST.-521110, ANDHRA PRADESH

ITO, WARD 1,, INCOME TAX OFFICE, GUDIWADA, 2 KRISHNA DISTRICT, ANDHRA PRADESH

3 THE PCIT / CIT, 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

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