REVASHREE SHIKSHA PRASAR EVAM BAHUUDDESHEEYA SAMITEE,NARSINGHPUR vs. INCOME TAX OFFICER , NARSINGHPUR

ITA 183/JAB/2025Status: DisposedITAT Jabalpur29 September 2026AY 2019-20202 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal, as communicated through a letter dated 15/09/2026. The Revenue did not raise any objection to this withdrawal. After reviewing the application and finding no grounds to reject it, the Tribunal granted permission for the withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. The operative direction was to dismiss the appeal. No issues were left undecided.

What were the facts?

The assessee, Revashree Shiksha Prasar Bhauudesheeya Samitee, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jabalpur Bench, challenging an order passed by the Addl./Jt. Commissioner of Income Tax (Appeals-1), Hyderabad. This order dealt with a summary assessment passed under Section 143(1) of the Income Tax Act, 1961, for the assessment year 2019-20. During the hearing, the assessee's Authorized Representative (AR) submitted a letter dated 15/09/2026 seeking to withdraw the present appeal. The Revenue did not object to this request. The Tribunal perused the withdrawal application and found no reason to reject it.

What were the issues?

1. Whether the assessee is permitted to withdraw its appeal against the order passed under Section 250 of the Income Tax Act, 1961, which dealt with a summary assessment under Section 143(1) for AY 2019-20? Assessee's contention: The assessee, through its AR, submitted a letter dated 15/09/2026 seeking to withdraw the present appeal and prayed for its withdrawal. Revenue's contention: The Revenue expressed no objection to the assessee's request for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250

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 Respondent: Mr Rahul Pada [‘Ld. DR’]
Pronounced: 29/09/2026

PER G. D. PADMAHSHALI; The assessee by the present appeal challenged the DIN & Order

No. ITBA/APL/S/250/2024-25/1075034176(1) dt. 26/03/2025

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 summary assessment passed u/s 143(1) of the Act for the assessment year 2019-20 [‘AY’]

ITAT-Jabalpur Revashree Shiksha Prasar Bhauudesheeya Samitee Vs CPC ITA No. 183/JAB/2025 AY: 2019-20

2.

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

attention to the appellant’s letter dt. 15/09/2026 seeking to withdraw

The order continues below.

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