AHAMED ANSARI KAIPPALATH KUNJU,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX

ITA 864/COCH/2026Status: DisposedITAT Cochin24 September 2026AY 2022-232 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's petition to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's request.

What were the facts?

The assessee filed an appeal directly before the ITAT due to a bonafide mistake, intending to file it before the CIT(A). The assessee subsequently filed a petition seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw an appeal filed inadvertently before the wrong forum.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Respondent: Shri Sundaresan S, CIT DR

PER PRASHANT MAHARISHI, VICE PRESIDENT:

1.

The assessee has filed a petition dated 04.07.2026 seeking withdrawal of the appeal stating that under a bonafide mistake the appeal in the first instance has been filed directly before the ITAT inadvertently, instead of filing before the ld. CIT(A). The ld. DR had no objection to the same.

ITA 864/COCH/2026 AHAMED ANSARI KAIPPALATH KUNJU

2.

The order continues below.

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