DAHYABHAI GANESHBHAI KUGASIYA,PALANPUR, GUJARAT vs. INCOME TAX OFFICER, WARD 1, PALANPUR, PALANPUR, GUJARAT

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ITA 2785/AHD/2026Status: DisposedITAT Ahmedabad27 October 2026AY 2018-193 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's counsel had requested to withdraw the appeal. The Ld. Senior Departmental Representative for the Revenue had no objection to this request. In light of the submission made by the appellant's advocate, the Tribunal decided to dismiss the appeal filed by the assessee as withdrawn. The operative direction was to dismiss the appeal as withdrawn. No issues were expressly left undecided, as the appeal was disposed of on procedural grounds.

What were the facts?

The assessee, Dahyabhai Ganeshbhai Kugasiya, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Ahmedabad 'B' Bench, against the order of the Ld. Addl/Joint Commissioner of Income Tax (Appeals)-3, Chennai, dated 29.07.2026. This order was passed under Section 250 of the Income Tax Act, 1961, and pertained to Assessment Year 2018-19. The appeal was listed for hearing on 26.10.2026. The assessee's representative submitted a letter seeking to withdraw the appeal unconditionally, stating it would not prejudice the Revenue's interest. The Revenue's Senior Departmental Representative had no objection to the withdrawal.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed against the order passed under Section 250 of the Income Tax Act, 1961, for Assessment Year 2018-19? Assessee's Contention: The assessee, through their counsel, submitted a letter dated 26.10.2026 requesting unconditional withdrawal of the appeal, stating that they no longer wished to pursue it and that such withdrawal would not prejudice the Revenue. The assessee prayed for permission to withdraw the appeal and for the appeal to be dismissed as withdrawn. Revenue's Contention: The Ld. Senior Departmental Representative for the Revenue stated that they had no objection to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Tapas Ram Misra & Shri R. Govindarajan

For Appellant: Shri Chetan Agarwal, CA
For Respondent: Shri Deependra Kumar, Sr. DR

PER TAPAS RAM MISRA, JUDICIAL MEMBER:

The present appeal has been filed by the assessee against the order of the Ld. Addl/Joint Commissioner of Income Tax (Appeals)-3, Chennai, (hereinafter referred to as “CIT(A)”), dated 29.07.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2018-19. 2. At the outset, Ld. Counsel for the assessee sought to withdraw the appeal and submitted vide letter dated 26-10-2026 as follows: The Hon'ble Members Respectfully Sheweth:

1.

That the Appellant has preferred the captioned appeal, ITA No. 2785/AHD/2026 for the Assessment Year 2018-19, before this Hon'ble Tribunal against the order passed under section 154 of the Income-tax Act, 1961, and the appeal is listed for hearing on 26.10.2026. 2. That the Appellant, upon due consideration, does not wish to pursue the captioned appeal and desires to withdraw the same unconditionally.

3.

That the withdrawal of the appeal will not prejudice the interest of the Revenue in any manner.

4.

In view of the above, it is most respectfully prayed that this Hon'ble Tribunal may be pleased to: (a) permit the Appellant to withdraw the captioned appeal, ITA No.2785/AHD/2026 for the Assessment Year 2018-19; and (b) dismiss the appeal as withdrawn.

3.

At the outset, Advocate for the appellant has requested to withdraw the appeal. The Ld. DR has no objection for withdrawal of appeal.

4.

In view of the submission made by the appellant’s advocate, the appeal filed by the Assessee is dismissed as withdrawn.

5.

Recording the same, the appeal of the Assesse are hereby dismissed as withdrawn.

This Order is pronounced on 27/10/2026 (R. GOVINDARAJAN) (TAPAS RAM MISRA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad :Dated 27/10/2026 आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-

1.

Assessee

2.

Revenue

3.

Concerned CIT 4. CIT (A) UPADHYAY DN: c=IN, o=PERSONAL, JEETENDRA

5.

DR, ITAT, Ahmedabad title=6087, 2.5.4.20=7e5568a89b633f17

6.

Guard file. DEVENDRA 4b28a80f5e63c638da40b731 3fb47ebaefda841cf59d1703, By order/आदेश से, postalCode=380059, BHAI st=Gujarat, serialNumber=816dc56e896 UPADHYAY 211a1a21ccc4abc94ddc9445 8f4a1b37be8e1854e9399295 106d4, cn=JEETENDRA DEVENDRABHAI UPADHYAY Date: 2026.10.30 10:12:30 उप/सहायक पंजीकार +05'30' आयकर अपील"य अ"धकरण, अहमदाबाद

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