What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The department representative had no objection to the withdrawal.

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) for assessment year 2012-13. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to it being filed in the wrong jurisdiction.

Vishwanath Prasad, Ajabpur Kalan vs Income Tax Officcer | ITAT Dehradun 2026

Income Tax Appellate Tribunal, DEHRADUN BENCH “DB”, DEHRADUN

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

Hearing: 26.05.2026Pronounced: 03.06.2026

PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1084594563(1), dated

ITA No.169/DDN/2026

09.01.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. At the very outset, learned counsel of the assessee submits that the assessee wants to withdraw his instant appeal and has filed its withdrawal application, reading as under:

“Subject: Appeal is wrongly filed in ITAT Delhi Bench, New Delhi, acknowledgement of e-filing income tax appeal acknowledgement no: 1800070776, Appeal no Order U/s 250 (Arising out of Order u/s 143(3)/254) and e-file on 5th march, 2026. Application for withdrawal of appeal which was wrongly filed in the address of Income Tax Appellant Tribunal, Delhi Bench, New Delhi acknowledgement of e-filing of income Tax Appeal Acknowledgement no. 1800070776. Sir it is submitted as under: 1. That appeal filed on 5 march, 2026 acknowledgement of e-filing of Income Tax Appeal acknowledgement no.1800070776 was filed in wrong jurisdiction of Delhi Bench, New Delhi. 2. That the ITAT appeal acknowledgement no.1800070776 is withdrawn by the appellant firm by VISHWANATH PRASAD, 96 ANJALI VIHAR AJABPUR KALAN, POST OFFICE AJABPUR KALAN, DEHRADUN, UTTARAKHAND through acting partner SHRI SUBODH KUMAR and signed this paper for the purpose of withdrawal of appeal. 3. That the said appeal of ITAT Tribunal, Delhi Bench is withdrawn by the acting partner of M/S VISHWANATH PRASAD because this appeal was file in the wrong address jurisdiction of ITAT Tribunal, Delhi Bench. 4. That this fact may kindly be recorded in appeal in the record of appeal acknowledgement no.1800070776 that the appeal is withdrawn.

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ITA No.169/DDN/2026

it is prayed that the above appeal Acknowledgement no.1800070776 may kindly be withdrawn under the request of partner which was wrongly filed.” 3. Learned department representative submits that he has no objection to the withdrawal of the instant appeal. Ordered accordingly. 4. This assessee’s appeal is dismissed as withdrawn subject to all just exceptions. Order pronounced in the open court on 26th May, 2026 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 3rd June, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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VISHWANATH PRASAD ,AJABPUR KALAN vs. INCOME TAX OFFICCER, DEHRADUN

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