MANISH JAIN,RAJASTHAN vs. ASSESSMENT UNIT / INCOME TAX OFFICER, WARD 7(1), RAJASTHAN

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ITA 1417/JPR/2025Status: DisposedITAT Jaipur21 August 2026AY 2022-232 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's authorized representative filed an application to withdraw the present appeal. The tribunal considered the application and allowed the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2022-23. The assessee had previously filed two appeals against the same CIT(A) order, one of which was still pending.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal that had been filed alongside another appeal against the same order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

Before: Shri T.R. Senthil Kumar & Shri Prakash

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, JAIPUR (PHYSICAL HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Prakash, Accountant Member

ITA No: 1417/JPR/2025 Assessment Year: 2022-23

Manish Jain Assessment Unit 589, New Sanganer Road Income Tax Vivek Vihar, Jaipur Vs Department PAN: AELPJ6334D (Respondent) (Appellant) Assessee Represented: Sh. Mukesh Khandelwal, CA Revenue Represented: Sh. Abhimanyu Singh Yadav, CIT Date of hearing : 20-08-2026 Date of pronouncement : 21-08-2026 आदेश/ORDER

PER : PRAKASH, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT(A)”] dated 14.08.2025 for the Assessment Year 2022-23, arising out of the assessment order dated 07.03.2024 passed by the Assessing Officer [hereinafter referred to as “the AO”] under section 143(3) r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The assessee had filed this appeal against the order of the learned CIT(A). Later, the assessee had filed two appeals challenging the same order of the

ITA No. 1417/JPR/2025 Manish Jain ld. CIT(A) and was allotted two Appeal nos. viz. ITA No. 1393/JPR/2025 and 1417/JPR/2025. The appeal in ITA No. 1393/JPR/2025 was finally heard on 02/07/2026 (decision awaited). Therefore, the learned Authorised Representative [hereinafter referred to as “AR”] for the assessee has filed an application seeking permission to withdraw the present appeal.

3.

Considering the application submitted before us and the representation made by the learned AR, this appeal is dismissed as withdrawn.

4.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21.08.2026

Sd/- Sd/- (T.R. SENTHIL KUMAR) (PRAKASH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 21/08/2026 *Ganesh Kr., Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, t;iqj

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