ASHOK URMALIYA,JABALPUR vs. DCIT CIRCLE-2(1), JABALPUR

ITA 144/JAB/2025Status: DisposedITAT Jabalpur29 September 2026AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's letter dated 07/09/2026 seeking withdrawal of the appeal. The Tribunal perused the application for withdrawal, which was received with inward number 668 on 07/09/2026. Finding no reasons to reject the request, the Tribunal permitted the withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. The Tribunal did not decide on the merits of the original appeal or the rectification order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Ashok Urmaliya, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jabalpur Bench, challenging an order passed by the Ld. Addl./Jt. Commissioner of Income Tax (Appeals-1), Hyderabad. This order dealt with a rectification order passed under Section 154 of the Income Tax Act, 1961, concerning assessment year 2013-14. The appeal was filed under Section 253(1) of the Act. During the hearing, the assessee's Authorized Representative (AR) submitted a letter dated 07/09/2026 seeking to withdraw the appeal. The Revenue did not object to this request.

What were the issues?

1. Whether the appeal filed by the assessee can be withdrawn. (Question of procedure) Assessee's Contention: The assessee, through their Ld. AR, sought to withdraw the present appeal, citing the contents of their letter dated 07/09/2026 and praying for its withdrawal. Revenue's Contention: The Revenue, through their Ld. DR, expressed no objection to the assessee's request for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 154,Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr Sanjay Seth [‘Ld. AR’]
For Respondent: Mr Rahul Pada [‘Ld. DR’]
Pronounced: 29/09/2026

PER G. D. PADMAHSHALI; The DIN & Order No. ITBA/NFAC/S/250/2024-25/1074576827(1)

dt. 17/03/2025 passed u/s 250 of the Income Tax Act, 1961 [‘the Act’] by the Ld. Addl./Jt. Commissioner of Income Tax (Appeals-

1), Hyderabad which in turn dealt with the order of rectification

passed u/s 154of the Act, anent to assessment year 2013-14 [‘AY’]

is challenged by the assessee u/s 253(1) of the Act.

ITAT-Jabalpur Ashok Urmaliya Vs ACIT/DCIT ITA No. 144/JAB/2025 AY: 2013-14

2.

During the course of hearing, the Ld. AR sought our attention

to the appellant’s letter dt. 07/09/2026 seeking to withdra

The order continues below.

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