GAGAN KHANNA,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4, LUDHIANA

PDF · subscribers
ITA 563/CHANDI/2026Status: DisposedITAT Chandigarh07 July 2026AY 2008-092 pages
AI SummaryWithdrawn

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 The appeal was dismissed as withdrawn, with no opposition from the Revenue.

What were the facts?

The assessee filed an appeal for AY 2008-09 against an order passed by the Assessing Officer under Section 154. 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, leading to the dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.563/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2008-09) Shri Gagan Khanna DCIT Circle – 4 BXXIX – 143, Giaspura, GT Road बनाम/ Vs. Aaykar Bhawan, Rishi Nagar Ludhiana, Punjab – 141014 Ludhiana �ायीलेखासं./जीआइआरसं./PAN/GIR No. ACYPK-9144-R (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Withdrawal Application dated 30.06.2026 ��थ�कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 01-07-2026 घोषणाकीतारीख /Date of Pronouncement 07-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2008- 09 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-2. Noida [CIT(A)] dated 23.02.2026 in the matter of an order passed by Ld. Assessing Officer [AO] u/s 154 on 01.07.2021. 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 AR, the appeal stand dismissed as withdrawn.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- (MANOJ KUMAR AGGARWAL) 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

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →