What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal, noting that a similar issue had been adjudicated in a previous appeal for the same assessment year. The Tribunal allowed the withdrawal.

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee's representative requested to withdraw the appeal. The revenue did not object to this request.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal, which was granted by the tribunal.

Parsan Brothers vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

For Appellant: Shri Rip Das, AR

For Respondent: Shri S.B. Chakraborthy, DR

Hearing: 15.04.2026Pronounced: 22.04.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 26.11.2025 for the AY 2013-14.

At the outset, the assessee prayed before the Bench that the bench had already adjudicated this issue involved in this appeal in ITA No.795/KOL/2025 for A.Y. 2013-14 vide order dated 3rd September, 2025 and accordingly, the assessee prayed that this appeal may kindly be dismissed as withdrawn by the assessee. The Ld. DR on the other hand did not raise any objection to the same. Consequently, we dismiss the appeal of the assessee as withdrawn.

Order pronounced in the open court on 22.04.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 22.04.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

PARSAN BROTHERS,KOLKATA vs. DCIT, CIRCLE 36,, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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