What did the Tribunal hold?

The Tribunal considered the withdrawal petition filed by the assessee and allowed the withdrawal of the appeal. The Departmental Representative did not object to the withdrawal.

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's representative filed a petition to withdraw the appeal due to a technical error in the PAN number and the filing of a corrected appeal.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal due to a technical error in filing.

Poli Naidu Sanapala (Lr… vs DCIT | s.250 | ITAT Visakhapatnam 2026

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

Before: SHRI UDAYAN DAS GUPTA, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Respondent: Shri Gunnu Sudhir, Sr.AR

आदेश / ORDER

PER UDAYAN DAS GUPTA, JUDICIAL MEMBER: This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals), Visakhapatnam-3, [hereinafter in short “Ld. CIT(A)”] passed under section 250 of Income Tax Act, 1961 [hereinafter in short “the Act”]

ITA 784/VIZ/2025 POLI NAIDU SANAPALA (LR. S.V.SATYAVATHI) dated 16.09.2025 which has emanated from the order of the Ld. Assessing Officer [hereinafter in short “Ld.AO”] dated 24.03.2020 passed under section 143(3) r.w.s 143(3) r.w.s. 148 of the Act.

At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] brought our attention to the petition for withdrawal of the present appeal filed through e-mail dated 09.03.2026 and read out the contents thereof which is as under: - “1. That the Hon’ble members may kindly permit me to withdraw the appeal filed for appellant S. Poli Naidu, Deceased assessee (Appeal no: 784/VIZ/2025) whose hearing is posted today. That her PAN number appeared in Form-36, instead of Assessee's PAN number. 2. That another appeal no. 786/VIZ/2025 by correcting the mistake, which is also filed (date of filing on 13/12/2025) and the said hearing ga been posted for tomorrow ie. 10/03/2026. 3 That a separate petition is filed on 7th March before the bench already for the same in the portal, apart from this request. 4. That the duplication appears to be a technical issue being assessee deceased and hence the request, hence may be pardoned for the mistake in filing. 5. That the above appeal may be treated as withdrawn. The information of the appeal requested for withdrawal in detail is given below for your perusal. Name of the Assessee: S.V.Saraswati, (Lr Sanapala Polinaidu) PAN of legal heir in Form36: AREPS1316G Date of filing filing : 10-12-2025 Appeal number: ITA NO. 784/VIZ/2025 Date of hearing: 09-03-2026 Status of appeal: Request for withdrawal I humbly pray to grant me the withdrawal or adjourn the matter to next day ie. 10/03/2026 to hear the matter along with another appeal of the same assessee posted on 10/03/2026. Kindly pardon me as I am unable to appear physically or virtually for the same today, due to circumstances beyond control.”

Therefore, the Ld. AR prayed before us that considering the above request of the assessee, the instant appeal may be allowed to be withdrawn.

ITA 784/VIZ/2025 POLI NAIDU SANAPALA (LR. S.V.SATYAVATHI) 4. On the other hand, Ld. Departmental Representative [hereinafter in short “Ld.DR”] did not object to the submission of the Ld. AR.

After hearing both the parties and on perusal of the contents of the withdrawal petition filed before us, we allow assessee to withdraw his appeal. It is ordered accordingly.

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

Order pronounced in the open court on 19th June, 2026.

Sd/- Sd/- OMKARESHWAR CHIDARA UDAYAN DAS GUPTA ACCOUNTANT MEMBER JUDICIAL MEMBER Visakhapatnam Dated:19.06.2026 Giridhar, Sr.PS

ITA 784/VIZ/2025 POLI NAIDU SANAPALA (LR. S.V.SATYAVATHI) Copy to: POLI NAIDU SANAPALA (LR. S.V.SATYAVATHI), 5-624/A, PALAKONDA ROAD, 1 RAJAM, SRIKAKULAM-532127, ANDHRA PRADESH DCIT, CENTRAL CIRCLE-2, DCIT, O/O. INCOME TAX DEPARTMENT, 2 VISAKHAPATNAM, VISAKHAPATNAM-530020, ANDHRA PRADESH 3 THE PCIT / CIT, 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

POLI NAIDU SANAPALA (LR. S.V.SATYAVATHI),SRIKAKULAM vs. DCIT, CENTRAL CIRCLE-2, VISAKHAPATNAM

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