KALYANASUNDARAM CHANDRASEKARAN,CHENNAI vs. INCOME TAX OFFICER INTERNATIONAL TAXATION WARD 1(1), CHENNAI

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ITA 1514/CHNY/2025Status: DisposedITAT Chennai13 October 2025AY 2016-17Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The assessee was granted liberty to file a fresh appeal as per law, and the issue of limitation would not be raised if filed within 30 days of the Tribunal's order.

What were the facts?

The assessee filed an appeal against the order of the Assessing Officer for AY 2016-17. The Assessing Officer passed a draft assessment order on 30.09.2024 and a final assessment order on 28.11.2024. The assessee sought to withdraw the appeal with liberty to pursue it before the CIT(A).

What were the issues?

Whether the assessee can withdraw the appeal with liberty to file a fresh appeal before the CIT(A)?

Which sections of the Income-tax Act were involved?

Section 144,Section 260,Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA

Hearing: 09.10.2025Pronounced: 13.10.2025

order of the Assessing Officer [The ITO, International Taxation Ward-1, Chennai] dated 28.11.2024 u/s.144 r.w.s.260 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘) for AY 2016-17.

2.

It is noted that in this case draft assessment order u/s.144C of the Act was passed by the AO on 30.09.2024 and thereafter is noted to have passed final assessment order on 28.11.2024. The Ld.AR, Shri R.

Harshvardan, Advocate, has sought the leave of this Tribunal for withdrawing the ibid appeal with the liberty to pursue the appeal before the Ld.CIT(A).

3.

The Ld.DR doesn’t oppose the plea of the assessee.

4.

Having heard both the parties, and without going into the merits of the impugned action of the AO, we are inclined to allow the assessee’s request to withdraw this appeal filed before this Tribunal; and needless to say, assessee is at liberty to file appeal as per law, if advised to do so; and if the assessee files the appeal within ‘30’ days after receiving the order of this Tribunal, then in such an event, the question of limitation may not be raised by the Appellate Authority; and the appeal to be decided in accordance to law after hearing the assessee.

5.

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

Order pronounced on the 13th day of October, 2025, in Chennai.

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