What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and the absence of objection from the Revenue. Permission was granted to the assessee to withdraw the appeals.

The assessee filed appeals for assessment years 2021-22, 2022-23, and 2023-24. The assessee sought to withdraw these appeals, stating that identical matters were pending before the Hyderabad Bench of the Tribunal.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeals, given that similar matters were pending elsewhere.

234 Tyre World LLP, Madhapur vs Addl/JCIT (A)-3 | ITAT Chennai 2026

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRIS.R.RAGHUNATHA

Hearing: 05.06.2026

आदेश / O R D E R Per Bench:

The present appeals preferred by the assessee arise from the orders passed by the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-3, Chennai [‘CIT(A)’], all dated 28.11.2025, pertaining to Assessment Years 2021-22, 2022-23, and 2023-24. 2. None appeared on behalf of the assessee at the time of hearing. However, separate letters dated 03.06.2026 were filed before the

Bench for all three assessment years, seeking permission to withdraw the appeals on the ground that identical matters are already pending before the Hyderabad Bench of the Tribunal in ITA Nos. 377 to 379/HYD/2026. 3. On the other hand, the Ld. Departmental Representative, Ms. M. Subashri, JCIT, appearing for the Revenue, did not raise any objection to the assessee’s request for withdrawal as conveyed through the letters dated 03.06.2026. 4. We have considered the submissions on record and examined the letters dated 03.06.2026 filed by the assessee. In view of the absence of any objection from the Learned Departmental Representative, permission is granted to the assessee to withdraw the present appeals. 5. Accordingly, the appeals filed by the assessee stand dismissed as withdrawn. Order pronounced on the 08th day of June, 2026, in Chennai.

Sd/- Sd/- एस. आर. रघुनाथा) (मनुकुमारिग�र) (S.R.RAGHUNATHA) (MANU KUMAR GIRI) लेखासद)य/ACCOUNTANT MEMBER �या�यकसद)य/JUDICIAL MEMBER

चे�नई/Chennai, *दनांक/Dated: 08th June, 2026. SNDP, Sr. PS आदेशक��त+ल,पअ-े,षत/Copy to:

अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

234 TYRE WORLD LLP,MADHAPUR vs. ADDL/JCIT (A)-3, CHENNAI

What did the Tribunal hold?

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