M/S SHYAM OIL AND FLOOR MILL,NARSINGHPUR vs. INCOME TAX OFFICER (TDS-1), JABALPUR

ITA 214/JAB/2025Status: DisposedITAT Jabalpur12 May 2026AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal perused the assessee's letter seeking withdrawal of the appeal and found no reason to reject the request. The Revenue expressed no objection to the withdrawal. Consequently, the Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT challenging an order passed by the National Faceless Appeal Centre. The appeal arose from a rectification order passed by the Income Tax Officer. The assessee's representative sought to withdraw the present appeal during the course of the hearing.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal should be granted. The secondary issue was the consequence of such withdrawal on the pending appeal.

Which sections of the Income-tax Act were involved?

Section 253,Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr Sukesh Kumar [‘Ld. AR’]
For Respondent: Mr Rahul Padha [‘Ld. DR’]
Pronounced: 12/05/2026

PER G. D. PADMAHSHALI; This appeal of the assessee is instituted u/s 253(1) of the Income

Tax Act, 1961 [‘the Act’ in short] challenges the DIN & Order No.

ITBA/NFAC/S/250/2022-23/1049294571(1) dt. 31/01/2023

passed u/s 250 of the Act by the National Faceless Appeal Centre,

Delhi [‘Ld. NFAC’ in short] which in turn arisen from rectification dated 11/01/2017 passed u/s 154 of the Act by the ITAT-Jabalpur M/s Shyam Oil and Floor Mill v. ITO (TDS-1) ITA No. 214/JAB/2025 AY: 2013-14 Income Tax Officer (‘TDS-1’), Jabalpur [‘Ld. AO’ in shor

The order continues below.

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