SMT SHARADA LR OF LATE MUTTEGERE JAVAREGOWDA APPAJJI,BHADRAVATHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(4), BENGALURU, BENGALURU

ITA 1312/BANG/2025Status: DisposedITAT Bangalore30 September 2026AY 2019-203 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The reasoning was based on the explicit submission made by the assessee's Authorized Representative, supported by a written request, indicating a clear intention to withdraw the appeal. Consequently, the Tribunal dismissed the appeal as withdrawn. No other issues were decided, and no specific relief was granted beyond the dismissal of the appeal. The ratio decidendi is that an assessee has the right to withdraw an appeal filed before the Tribunal, provided a proper request is made.

What were the facts?

The assessee, SMT SHARADA LR OF LATE MUTTEGERE JAVAREGOWDA APPAJJI, filed an appeal against an order dated 17.09.2024, passed by the Commissioner of Income Tax (Appeals)-11, Bengaluru, under section 250 of the Income Tax Act, 1961. The appeal pertains to the assessment year 2019-20. The revenue is represented by the Deputy Commissioner of Income Tax, Central Circle - 1(4), Bengaluru. During the hearing, the assessee's Authorized Representative informed the Tribunal that the assessee wished to withdraw the appeal and submitted a written request to that effect.

What were the issues?

1. Whether the assessee is entitled to withdraw the appeal filed before the Income Tax Appellate Tribunal? (Question of law) Assessee's Contention: The assessee, through its Authorized Representative, submitted a written request to withdraw the present appeal. The Authorized Representative stated at the outset of the hearing that the assessee seeks to withdraw the appeal. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeal against the impugned order dated 17.09.2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)-11, Bengaluru, [“learned CIT(A)”], for the assessment year 2019-20

The order continues below.

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