EMM EMM ASSOCIATES,CHANDIGARH vs. INCOME TAX OFFICER, WARD-2(1), CHANDIGARH, CHANDIGARH

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ITA 1684/CHANDI/2025Status: DisposedITAT Chandigarh14 May 2026AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an assessment order. During the hearing, the assessee expressed an intention to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal filed before the tribunal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

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

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1684/CHANDI/2025 (िनधा�रण वष� / Assessment Year: 2016-17) M/s Emm Emm Associates ITO बनाम/ Vs. C/o Sh. Tejmohan Singh (Adv.) Ward 2(1) #527, Sector-10, Chandigarh Chandigarh �ायीलेखासं./जीआइआरसं./PAN/GIR No. AACFE-9037-D (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Tejmohan Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 14-05-2026 घोषणाकीतारीख /Date of Pronouncement 14-05-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 20.01.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144B of the Act on 14.02.2024. 2. At the time of hearing of captioned appeal, Ld. AR expressed intention of the assessee to seek withdrawal of the appeal. A letter to

that effect has been placed on record. The Ld. Sr. DR did not raise any objection to the same. 3. Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn. Order pronounced on 14th May, 2026.

Sd/- Sd/- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 14/05/2026 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

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