RAKESH KUMAR,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

ITA 412/ASR/2024Status: DisposedITAT Amritsar29 September 2026AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the application filed by the assessee seeking permission to withdraw the appeals. The Revenue did not raise any objection to this request. In light of the no-objection from the Revenue and the assessee's explicit request, the Tribunal granted permission to the assessee to withdraw the appeals. The ratio decidendi is that an assessee has the right to withdraw an appeal, provided the revenue does not object. The operative direction is that both appeals are dismissed as withdrawn. No issues were expressly left undecided.

What were the facts?

The assessee, Rakesh Kumar, proprietor of Ganesh Marble Store, filed appeals before the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, against the orders of the CIT(A), NFAC, Delhi. These appeals pertained to Assessment Years 2009-10 and 2010-11. The assessee submitted an application requesting permission to withdraw the present appeals. The Revenue's Senior Departmental Representative had no objection to this request. Consequently, the Tribunal permitted the assessee to withdraw the appeals.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeals filed against the order of the CIT(A), NFAC, Delhi, for Assessment Years 2009-10 and 2010-11? Assessee's Contention: The assessee, through its counsel, submitted an application requesting permission to withdraw the present appeals. Revenue's Contention: The Senior Departmental Representative for the Revenue stated that they had no objection to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. SAKTIJIT DEY, HON’BLE & SH. GIRISH AGRAWAL, HON’BLE

For Appellant: CA & Sh
Hearing: 29.09.2026Pronounced: 29.09.2026

Per: GIRISH AGRAWAL, AM: These appeals are filed by the assessee against the order of ld. CIT(A), NFAC, Delhi, passed u/s 250 of the IT Act, 1961, dated 25.05.2024 for A.Y. 2009-10 to 2010-11 respectively.

2.

The ld. counsel was present on behalf of the assessee before the bench and assessee has submitted an application dated 28.09.2026 and requested the Bench to grant permission to withdraw the present appeal.

3.

Learned D. R. has no objection.

I.T.A. Nos.410 and 412/Asr/2024 Assessment Year: 2009-10 to 2010-11 2

4.

Accordingly, we permit the assessee to withdraw the present appeal.

5.

In the result, both the

The order continues below.

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