MANISH JEEVNANI,PRINCE COLONY IDGAH HILLS vs. ITO 3(3), BHOPAL
What did the Tribunal hold?
The Tribunal allowed the assessee's request to withdraw the appeal. The reasoning was based on the joint submissions of both parties. The assessee explicitly stated their unwillingness to pursue the appeal, and the revenue did not oppose this request. Consequently, the Tribunal permitted the withdrawal and dismissed the appeal as withdrawn. No specific findings on the merits of the case were made, as the appeal was disposed of on procedural grounds. The operative direction was to dismiss the appeal as withdrawn.
What were the facts?
The assessee, Manish Jeevnani, has filed an appeal against the order dated 17.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to Assessment Year 2013-14. The assessee, through their counsel, filed a written submission on 08.10.2026 stating their intention not to pursue the appeal and requesting to withdraw it. The revenue's representative had no objection to the withdrawal request. The Tribunal considered these submissions.
What were the issues?
1. Whether the assessee is permitted to withdraw the present appeal? (Question of procedure) Assessee's Contention: The assessee's authorized representative (CA) submitted a written request to withdraw the appeal, stating that the assessee is not willing to pursue it further. Revenue's Contention: The Departmental Representative stated that they have no objection if the assessee is permitted to withdraw the appeal.
AI-generated summary — verify with the full judgment below
आयकर अपील�य अ�धकरण, इंदौर �यायपीठ, इंदौर �ी परेश एम. जोशी, �या�यक सद�य तथा �ी अर�वंद सोनी, लेखा सद�य के सम� आ.अ.सं. 802/इंदौर/2025 �नधा�रण वष� : 2013-14 मनीष जीवनानी बनाम आयकर अ�धकार� 116, ��ंस कॉलोनी, 3(3), भोपाल ईदगाह �ह�स, भोपाल अपीलाथ� ��यथ� �था.ले.सं- एईयूपीजे 2218 आर PAN- AEUPJ2218R अपीलाथ� क� ओर से �ी सौ�य बंब, सीए राज�व क� ओर से �ी �बनय कुमार राय, व�र�ठ �वभागीय ��त�न�ध सुनवाई �त�थ 14.10.2026 उ�घोषणा �त�थ 22.10.2026 आदेश �ी परेश म.जोशी, �या�यक सद�य �वारा �नधा�रती क� उपरो�त शीष�क क� अपील �व�वान �व�वान आयकर आयु�त (अपील) नेशनल फेसलेस अपील स�टर (एनएफएसी), �द�ल� के आदेश �दनांक 17.07.2025 के �व��ध �नदे�शत है ।
इन अपील� के संबंध म� �नधा�रती �वारा �ल�खत �नवेदन �दनांक 08.10.2026 दा�खल �कया गया है िजसम� �नवेदन �कया गया है �क �नधा�रती इस अपील का अनुसरण करने का इ�छुक नह�ं है और इस अपील वा�पस लेना चाहता है । अतः �नधा�रती के �व�वान अ�धव�ता ने उपरो�त कारण से वत�मान अपील को वापस �लए जाने क� अनुम�त �दान करने का अनुरोध �कया है।
आ.अ.सं. 802/इंदौर/2025 2 मनीष जीवनानी, भोपाल
�व�वान �वभागीय ��त�न�ध ने �नवेदन �कया �क उ�ह� कोई आप�� नह�ं है य�द �नधा�रती को वत�मान अपील वा�पस �लए जाने क� अनुम�त द� जाती है ।
दोन� प�� के उपरो�त �नवेदन� क� �ि�ट म� हम इस अपील को वा�पस �लए जाने क� अनुम�त �दान करते ह� तथा इसे वा�पस �लए जाने के कारण खा�रज करते है ।
प�रणामतः, �नधा�रती क� अपील वा�पस �लए जाने के कारण खा�रज क� जाती है ।
यह आदेश 22.10.2026 को खुले �यायालय म� उ�घो�षत �कया गया ।
ह�ता/- ह�ता/- (अर�वंद सोनी) (परेश म.जोशी) लेखा सद�य �या�यक सद�य �दनांक : 22.10.2026 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फाईल
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