UEI ELECTRONICS PRIVATE LIMITED,BANGALORE vs. DC/ACIT CIRCLE - 7(1)(1), BANGALORE, BANGALORE

ITTPA 841/BANG/2026Status: DisposedITAT Bangalore31 August 2026AY 2022-234 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal dated 26.08.2026. As the assessee did not wish to press the grounds of appeal and sought to withdraw the appeal, and the Revenue had no objection, the Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The operative direction was to dismiss the appeal. No specific issue was left undecided; the entire appeal was disposed of based on the assessee's request for withdrawal.

What were the facts?

The assessee, UEI Electronics Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, against an order passed by the Assessing Officer (AO) dated 22.12.2025 under section 143(3) read with section 144C(13) and section 144B of the Income Tax Act, 1961, for the assessment year 2022-23. The appeal was filed by the assessee. Subsequently, the assessee submitted a letter dated 26.08.2026 stating that it did not wish to press the grounds of appeal and sought to withdraw the present appeal. The Revenue, represented by the learned CIT-DR, stated that it had no objection to the withdrawal of the appeal. No one appeared on behalf of the assessee during the hearing.

What were the issues?

1. Whether the assessee is permitted to withdraw its appeal, as per its letter dated 26.08.2026, which is a question of procedural law. Assessee's contention: The assessee, through its letter dated 26.08.2026, expressed its intention not to press the grounds of appeal and requested to withdraw the appeal. The specific reasons for withdrawal were stated in the letter but not detailed in the judgment. Revenue's contention: The Revenue, through the learned CIT-DR, submitted that it had no objection to the Tribunal permitting the assessee to withdraw the appeal as prayed.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Respondent: Smt. Divya K.J., CIT-DR
Hearing: 31.08.2026Pronounced: 31.08.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. AO dated 22.12.2025 vide DIN: ITBA/AST/S/ /143(3)/2025-26/1083936617(1) passed u/s 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 (in short “The Act”) for the assessment year 2022-23. 2. On perusal of the record, we noticed that the assessee had filed a letter dated 26.8.2026 stating that the assessee does not wish to press the grounds of appeal and hence the assessee craves leave of the Bench to withdraw the present appeal by stating the foll

The order continues below.

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