What did the Tribunal hold?

The Tribunal noted the assessee's application for withdrawal and allowed the assessee to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn.

The assessee filed appeals for Assessment Years 2017-18 and 2018-19. At the time of hearing, the assessee applied to withdraw the appeals due to receiving multiple hearing notices for the same appeal and to avoid duplication of submissions.

What were the issues?

Whether the assessee can withdraw their appeals after filing them before the Tribunal.

Gaviyappa Ramesh Lakshmi vs ITO | ITAT Bangalore 2025

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI. LAXMI PRASAD SAHU & SHRI. KESHAV DUBEY

For Appellant: Shri. Siddesh N. Gaddi, CA

For Respondent: Ms. Srinandini Das, CIT(DR)(ITAT), Bangalore

Hearing: 25.03.2025Pronounced: 27.03.2025

These appeals filed by the assessee are against the Order passed by the National Faceless Appeal Centre (NFAC), for the Assessment Years 2017-18 and 2018-19 respectively.

At the time of hearing, we noted that assessee has filed an application requesting for withdrawal of appeal vide application dated 03.02.2025 in which it has been stated that the assessee has received two hearing notices for the same appeal in ITA Nos.94,95/Bang/2025. In order to avoid duplication of submission, assessee wishes to withdraw the appeals filed in ITA Nos.186,187/Bang/2025. In view of the submissions made by the assessee, we , 187/Bang/2025 Page 2 of 2 are allowing assessee to withdraw the appeals filed in ITA Nos. 186,187/Bang/2025.

In the result, appeals filed by the assessee are dismissed as withdrawn.

Pronounced in the court on the date mentioned on the caption page.

GAVIYAPPA RAMESH LAKSHMI,BANGALORE vs. INCOME TAX OFFICER, WARD-3(2)(3), BANGALORE

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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