INDUKURI SATYANARAYANA(HUF),MORIPADU vs. INCOME TAX OFFICER,WARD 1,, AMALAPURAM

PDF · subscribers
ITA 125/VIZ/2026Status: DisposedITAT Visakhapatnam19 June 2026AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee's request and the revenue's lack of objection.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the Assessing Officer. Subsequently, the assessee filed a petition to withdraw the appeal due to a legal infirmity in filing it before the wrong forum.

What were the issues?

Whether the appeal filed before the ITAT was maintainable, given that it was against an order that should have been appealed before the CIT(A) first.

Which sections of the Income-tax Act were involved?

Section 144,Section 254,Section 144B,Section 246A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

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

For Respondent: Shri A.P.Babu, Sr.AR

आदेश / ORDER PER UDAYAN DAS GUPTA, JUDICIAL MEMBER: This appeal is filed by the assessee against order of the Ld. Assessing Officer [hereinafter in short “Ld.AO”] dated 17.12.2025 passed under section 144 r.w.s 254 r.w.s. 144B of the Income Tax Act, 1961 [hereinafter in short “the Act”].

2.

At the outset, we observe from the appeal record that, assessee has filed a petition for withdrawal of the present appeal vide letter dated 17.06.2026. The contents of the withdrawal petition are reproduced as under: - 1

ITA 125/VIZ/2026 INDUKURI SATYANARAYANA(HUF) “MEMORANDUM OF WRITTEN SUBMISSIONS COVERING THE AFORESAID APPEAL WITHDRAWING THE SAME IN THE CONTEXT OF LEGAL INFIRMITY EMBEDDED THEREIN FOR THE A.Y.2011-12(AGAINST QUANTUM APPEAL). 1 It is to submit that the appeal petition is meant for seeking relief u/s 246A of the Act, on account of the fact that such appeal is against the order Under Sec. 144 r.w.s. 250 of the Act. To emphasize, the Ld.A.o., passed an order under sec.144 consequence to the findings contained in the order Under sec. 250 of the Act, dt. 30.1.2025 of the CIT(A), NFAC, Delhi. 2 Thereby, the appeal petition ought to have been filed before the CIT(A), NFAC, Delhi under sec. 246A, through Form No. 35, instead of Form No.36, erroneously drafted and submitted to the Hon'ble ITAT, Visakhapatnam. This is a clerical error and the appeal lies before the CIT(A), NFAC, only, it being an order Under sec.144. r.w.s. 250 r.w.s. 144B, dt.17.12.2025. 3. It is accordingly requested that the aforesaid appeal, which was filed before the Hon'ble ITAT, VSP being led by incorrect application of law, may kindly be dismissed as infructuous in the eyes of law. 4. An appeal u/s246A were already filed with CIT (A), NFAC through Form No 35 dt: 21.02.2026 Vide Ack No: 449090560210226. A copy of Form No 35 is submitted herewith along with Acknowledgement Sheet in these circumstances it is requested that the above appeal before ITAT may be dismissed as not perused.”

In view of the above petition, assessee prayed before the Tribunal for withdrawal of appeal.

2.

On the other hand, Ld. Departmental Representative [hereinafter in short “Ld.DR”] did not raise any objection.

3.

After considering the submission of the Ld. DR and also on perusal of the contents of the withdrawal petition filed before us, we allow assessee to withdraw his appeal. It is ordered accordingly.

4.

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 2

ITA 125/VIZ/2026 INDUKURI SATYANARAYANA(HUF) Copy to:

INDUKURI SATYANARAYANA(HUF), 4-17, RAZOLE-533250, 1 ANDHRA PRADESH

INCOME TAX OFFICER, WARD 1, MAIN ROAD, AMALAPURAM, 2 AMALAPURAM-533201, ANDHRA PRADESH

3 THE PCIT / CIT, 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

More judgments on Section 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →