What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order passed by the NFAC for the assessment year 2013-14. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal filed before the tribunal.

Vijay T Kirangandur, Bengaluru vs PCIT | ITAT Bangalore 2025

Income Tax Appellate Tribunal, ‘B’ BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI PRAKASH CHAND YADAV

For Appellant: Shri Monish Sowkar, Advocate

For Respondent: Shri Sridhar E, CIT(DR)

Hearing: 27.03.2025Pronounced: 22.04.2025

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 23/02/2024 vide DIN No. ITBA/REV/F/ REV5/2023-24/1061381776(1) for the assessment year 2013-14.

The assessee in the present case has moved an application before the Bench requesting to allow withdrawal of the appeal filed by it. At the time of hearing, accordingly, the ld. AY made similar prayer. On the other hand, the ld. DR did not object to the prayer put forth by the assessee.

We have seen from the record that the assessee vide letter dated 18th February, 2025 has requested for the withdrawal of the appeal. Accordingly, we allow the assessee to withdrawn the appeal. Hence, the appeal filed by the assessee is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.

VIJAY T KIRANGANDUR ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL , BENGALURU

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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