What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, with no opposition from the Revenue.

The assessee filed an appeal against an intimation issued by CPC under section 143(1) for AY 2019-20. The assessee's counsel filed a withdrawal application stating the assessee no longer wishes to pursue the appeal.

What were the issues?

The primary issue was whether the assessee's withdrawal application should be accepted, allowing them to abandon the appeal.

Hi Tech International, Ludhiana vs Jurisdictional Circle 1 Ludhiana… | s.143(1) | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of common order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-6, Chennai [CIT(A)] dated 31-03-2026 in the matter of an intimation issued by CPC u/s 143(1). 2. The registry placed on record withdrawal application request of assessee’s counsel on the ground that the assessee has voluntarily

decided not to pursue the appeal any further. The same has not been opposed by Ld. Sr. DR. 3. Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn. Order pronounced on 07th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 07-07-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

HI TECH INTERNATIONAL,LUDHIANA vs. JURISDICTIONAL CIRCLE 1 LUDHIANA, LUDHIANA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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