SHABANA BANU,BANGALORE vs. INCOME TAX OFFICER, WARD-7(2)(3), BANGALORE

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ITA 1525/BANG/2025Status: DisposedITAT Bangalore12 December 2025AY 2017-18Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the request for withdrawal of the appeal and the reasons provided in the memo. Considering the request and the memo, the Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)/NFAC order. During the hearing, the assessee's counsel filed a memo seeking withdrawal of the appeal, citing reasons for the request. The memo stated that a fresh order of assessment was passed on 13-03-2025, and the withdrawal was to enable filing a fresh appeal against this new order.

What were the issues?

Whether the assessee can withdraw the appeal to file a fresh appeal against a subsequent order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

Hearing: 11.12.2025Pronounced: 12.12.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

1.

This appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated 12.11.2024 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1070290998(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2017-18.

2.

During the course of hearing, the ld. A.R. of the assessee filed a memo stating that for the reason stated in accompanied application for withdrawal of the appeal, the counsel of the assessee seek permission for withdrawal of the appeal. Further, the Counsel also drew our attention to the memo for withdrawal of appeal dated 11- 12-2025 of the assessee stating the reasons for the request of the

3.

Therefore, at the request of the ld. A.R. of the assessee as well as the memo for withdrawal of appeal filed as above by the assessee, we permit the assessee to withdraw her appeal and accordingly, the appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 12th Dec, 2025

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