NARESH CHANDRA AGARWAL,MARGAO GOA vs. INCOME TAX OFFICER, WARD

PDF · subscribers
ITA 119/PAN/2026Status: DisposedITAT Panaji19 June 2026AY 2022-233 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal as the tax demand and applicable interest had been fully paid. The departmental representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order related to a rectification under Section 154. The assessee later filed a withdrawal application stating that the tax demand and interest have been fully paid.

What were the issues?

Whether the appeal should be withdrawn as the tax demand and interest have been paid.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, ‘SMC’ PANAJI

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Smt. Rijula Uniyal
Hearing: 11.06.2026Pronounced: 19.06.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2022-23 is directed against the order dated 30.12.2025 framed by Addl/JCIT(A), Faridabad arising out of Rectification Order dated 28.05.2024 passed u/s.154 of the Income Tax Act, 1961 (in short ‘the Act’).

2.

When the case called for, none appeared on behalf of the assessee. However, an application 09.06.2026 has been filed by the assessee seeking withdrawal of the appeal and the contents of the said application reads as under :

“Respected Sir, With reference to the personal hearing fixed on 10.06.206 in the above matter,

2 Naresh Chandra Agarwal

1, Naresh Chandra Agarwal, the appellant, respectfully submit that the tax demand and applicable interest involved in the present appeal have already been fully paid. In view of the payment made, I do not wish to pursue the appeal any further. Accordingly, I request that the appeal may kindly be treated as withdrawn/not pressed and may be disposed of accordingly. I further submit that my counsel is presently bedridden due to health reasons and is unable to appear before the Hon'ble Tribunal. I therefore request the Hon'ble Tribunal to kindly take the above submission on record and dispose of the appeal as withdrawn/not pressed.

3.

Ld. Departmental Representative has no objection for withdrawal of the appeal. In view thereof, assessee’s request for withdrawal has been accepted.

4.

In the result, the appeal of the assessee is dismissed as ‘withdrawn’.

Order pronounced on this 19th day of June, 2026. (VINAY BHAMORE) ACCOUNTANT MEMBER Panaji/Pune; दिन ांक / Dated : 19th June, 2026. Satish

Satish Kumar Madishetty 3 Naresh Chandra Agarwal

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent.

2.3.

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, Panaji 4. ‘SMC’ Bench / DR, ITAT, Panaji ‘SMC’ Bench ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,

////

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →