VANITA VISHRAM EDUCATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 195/SRT/2026Status: DisposedITAT Rajkot29 September 20263 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request for withdrawal of the appeal. The reasoning was based on the application filed by the assessee's AR seeking withdrawal and the lack of objection from the revenue's DR. The Tribunal considered the submissions of both learned representatives. As a result, the appeal was dismissed as withdrawn. No other issues were decided, and no specific ratio decidendi for future citation was established beyond the procedural aspect of allowing withdrawal requests when unopposed. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by Vanita Vishram Education Trust (the assessee) against an order or action by the Commissioner of Income Tax (Exemption) (the revenue). The assessment year(s) are not recorded in the judgment. The assessee's authorized representative (AR) filed an application seeking withdrawal of the present appeal. The revenue's Departmental Representative (DR) had no objection to the withdrawal. The Tribunal heard both representatives and considered their submissions. The appeal was dismissed as withdrawn.

What were the issues?

1. Whether the assessee's application for withdrawal of the appeal should be allowed, and consequently, whether the appeal should be dismissed as withdrawn. The assessee argued for the withdrawal of the appeal, citing an application filed for this purpose. The revenue stated that it had no objection if the withdrawal was permitted. No specific legal provisions were named in relation to the withdrawal application itself, but the context implies the Tribunal's power to permit such withdrawals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Hiren R. Vepari, CA
For Respondent: Shri Ram Tiwari, CIT(DR)
Hearing: 29.09.2026Pronounced: 29.09.2026

Per B.M. Biyani, AM:

1.

We have heard learned Representatives of both sides and considered their submissions.

2.

Ld. AR for assessee has filed following application seeking withdrawal of present appeal: Vanita Vishram Education Trust Vs CIT(E), A.Y. - NA Vanita Vishram Education Trust Vs CIT(E), A.Y. - NA

3.

Ld. DR for revenue has no objection if withdrawal is permitted.

4.

In view of above, the request for withdrawal is allowed and the present appeal is dismissed as withdrawn.

5.

Resultantly, this app

The order continues below.

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