What did the Tribunal hold?

The Tribunal considered the assessee's submission for withdrawal. The request was accepted, and the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A). At the outset of the hearing, the assessee's counsel stated that the assessee no longer wished to pursue the appeal and requested to withdraw it.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted.

Shiva Enterprises, Punjab vs ITO | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI KRINWANT SAHAY

For Appellant: Ms. Shruti Khaldelwal, Advocate

Hearing: 15.04.2026Pronounced: 20.04.2026

आयकर अपील�य अ�धकरण, च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1328/CHD/2025 �नधा�रण वष� / Assessment Year : 2021-22 Shiva Enterprises, ITO, बनाम Dardi Colony, Patiala Road, Ward, Samana Samana Vs. Samana (Rural), Patiala, Fatehgarh Sahib, Patiala �थायी लेखा सं./ PAN NO: ADUFS5521P अपीलाथ�/Appellant ��यथ�/Respondent ( PHYSICAL HEARING ) �नधा�रती क� ओर से/Assessee by : Ms. Shruti Khaldelwal, Advocate राज�व क� ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 15.04.2026 उदघोषणा क� तार�ख/Date of Pronouncement : 20.04.2026 आदेश/Order Per Krinwant Sahay, AM : Appeal in this case has been filed by the assessee against the order dated 02.04.2025 passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi.

At the very outset, the Ld. Counsel for the assessee submitted before the Bench that the assessee does not wish to pursue the present appeal and seeks to withdraw

1328-Chd-2025 2

the same. A request for withdrawal of the appeal was accordingly made before the Bench.

The ld. DR did not have any objection for the aforesaid withdrawal.

We have considered the submission of the Assessee for withdrawal of the appeal. Accordingly, the request of the assessee is accepted and the appeal is dismissed as ‘withdrawn’.

Order pronounced on 20.04.2026. Sd/- Sd/-

( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.के.” rkk आदेश क� ��त�ल�प अ�े�षत / Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File

सहायक पंजीकार/ Assistant Registrar

SHIVA ENTERPRISES,PUNJAB vs. ITO WARD SAMANA, PUNJAB

What did the Tribunal hold?

What were the facts?

What were the issues?

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