RAM PHOOL BAIRWA,SAWAI MADHOPUR vs. ASSESSING OFFICER, SAWAI MADHOPUR

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ITA 1264/JPR/2026Status: DisposedITAT Jaipur29 October 2026AY 2020-213 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the letter filed by the assessee requesting withdrawal of the appeal. The assessee stated that the Ld. CIT(A) had already granted substantial relief and reduced the addition/penalty, and therefore, the assessee did not wish to pursue the appeal further. The revenue's representative did not object to this request. The Tribunal, considering the contents of the letter and the lack of objection from the revenue, allowed the assessee's request for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. No specific finding was made on the merits of the penalty levied under Section 270A, as the appeal was disposed of on the procedural ground of withdrawal.

What were the facts?

The assessee, Sunita Gurjar, filed an appeal against the order dated 05.07.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. This order confirmed the levy of penalty under Section 270A of the Income Tax Act, 1961, for the Assessment Year 2022-23. The appeal was filed before the Income Tax Appellate Tribunal, Jaipur Bench. Subsequently, the assessee submitted a letter dated 14.03.2026 requesting to withdraw the appeal, stating that substantial relief had already been granted by the Ld. CIT(A) and the assessee did not wish to pursue the matter further.

What were the issues?

1. Whether the assessee's request to withdraw the appeal should be allowed, considering the substantial relief granted by the Ld. CIT(A) and the assessee's stated intention not to pursue the appeal further. This issue turns on the procedural rules governing appeals before the Tribunal and the discretion of the Tribunal to permit withdrawal. The assessee argued that they wished to withdraw the appeal as they had received substantial relief and did not want to pursue it further. The revenue did not object to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, JAIPUR

Before: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

For Respondent: Shri Shravan Kumar

आदेश/ORDER

PER : T. R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the order dated 05.07.2025 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as “Ld. CIT(A)”), confirming levy of penalty u/s. 270A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) relating to the Assessment Year 2022-23.

2.

At the outset, our attention was drawn to the letter dated 14.03.2026 filed by the assessee wherein the assessee has requested to

I.T.A No. 1264/JPR/2026 Page No 2 Sunita Gurjar withdraw the appeal. The operative portion of the letter extracted as under:-

“Most Respectfully Submitted: 1. That the appellant had filed the above mentioned appeal before the Hon'ble Income Tax Appellate Tribunal, Jaipur Bench against the order passed by the Commissioner of Income Tax (Appeals) dated 04-09-2025 for the Assessment Year 2022-23. 2. That the Hon'ble Commissioner of Income Tax (Appeals) has already granted substantial relief and reduced the addition/penalty in the impugned order. 3. That after considering the relief granted by the Commissioner of Income Tax (Appeals), the appellant does not wish to pursue the present appeal further before the Hon'ble Tribunal. 4. Therefore, the appellant humbly prays that the appeal filed before the Hon'ble Tribunal may kindly be permitted to be withdrawn and the same may kindly be treated as withdrawn. The appellant shall remain grateful for your kind consideration.”

3.

On the other hand, Ld. DR did not object to the said request of withdrawal.

4.

Considering the contents of the letter as mentioned above, we

allow the request of the assessee for withdrawing the present appeal.

5.

In the result, the appeal filed by the assessee is hereby dismissed as withdrawn.

Order pronounced in the open court on 29-10-2026

Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 29/10/2026 Dhananjay K., Sr. PS

I.T.A No. 1264/JPR/2026 Page No 3 Sunita Gurjar आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT Digitally signed by 4. CIT (A) Dhananjay Kumar 5. DR, ITAT Date: 2026.11.03 '11:56:30 +05'30 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, जयपुर

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