JAGROOP SINGH,BARNALA vs. INCOME TAX OFFICER, WARD-1, BARNALA

ITA 1428/CHANDI/2025Status: DisposedITAT Chandigarh05 October 2026AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the prayer of the assessee's authorized representative (AR) to withdraw the appeal. The primary reason for this decision was the assessee's submission that necessary rectifications had already been carried out by the lower authorities, rendering the appeal infructuous. The Tribunal noted that the Revenue's representative did not raise any objection to the withdrawal. Consequently, the appeal was dismissed as withdrawn. The Tribunal did not decide on the merits of the original assessment or the CIT(A)'s order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Jagroop Singh, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench 'A', for Assessment Year 2013-14. The appeal challenged an order passed by the learned Assessing Officer (AO) under Section 147 read with Section 144B of the Income Tax Act, 1961, dated 29.05.2023. This order was subsequently upheld by the Commissioner of Income Tax (Appeals), NFAC, through an order dated 10.08.2025. The assessee's representative, Sh. Pardeep Goyal, CA, informed the Tribunal that the assessee no longer wished to pursue the appeal. This decision was based on the ground that necessary rectifications had already been made by the lower authorities. The Revenue's representative, Sh. Vivek Vardhan, Add. CIT, Sr. DR, did not object to this request.

What were the issues?

1. Whether the assessee is entitled to withdraw the present appeal against the order passed by the Ld. AO under Section 147 r.w.s 144B of the Income Tax Act, 1961, as confirmed by the CIT(A)? Assessee's Contention: The assessee, through its Ld. AR, submitted that it does not wish to pursue the appeal further and sought permission to withdraw it. The reason provided was that necessary rectifications have already been carried out by the lower authorities. A letter to this effect was placed on record. Revenue's Contention: The Ld. Sr. DR for the Revenue did not object to the assessee's prayer for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकरअपीलसं./ITA No. 1428/Chd/2025 "नधा"रण वष" / Assessment Year : 2013-14 बनाम Jagroop Singh, The ITO, Akki Patti, Ward No.1, Ward 1, Near Bada Gurudwara Sahib, Barnala Village Sanghera Distt. Barnala 148101 "ायीलेखासं./PAN NO: DFSPC-7817-R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रतीकीओरसे/Assessee by : Sh. Pardeep Goyal, CA – Ld. AR राज"कीओरसे/ Revenue by : Sh. Vivek Vardhan, Add. CIT, Sr. DR सुनवाईकीतारीख/Date of Hearing : 01.10.2026 उदघोषणाकीतारीख/Date of Pronouncement : 05.10.2026

आदेश/Order

PER RAJESH DAMODARLAL SHARMA, J.M:

Aforesaid appeal by assessee for Assessment Year (AY) 2013-14 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 10.08.2025 in the matter of order passed by Ld. AO u/s 147 r.w.s 144B of the Income Tax Act,1961 dated 29.05.2023. 2 1428-Chd-2025

2.

The Ld. AR, at the outset, stated that the assessee does not wish to pursue the present appeal any further and sought permission to withdraw the same on the ground that necessary rectification has alre

The order continues below.

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