Facts
The assessee filed an appeal against the order of the CIT(A). The assessee's representative sought to withdraw the appeal at the outset of the hearing, stating that two separate appeals were filed for the same assessment year due to an oversight.
Held
The Tribunal granted the assessee liberty to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw an appeal, and if so, whether it is dismissed as withdrawn.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad
करदाताका""त"न"ध"व/ : Sri D. Prabhakar Reddy, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Sri Gurpreet Singh, Sr. AR Department Represented by सुनवाईसमा"तहोनेक""त"थ/ : 04/11/2025 Date of Conclusion of Hearing घोषणा क" तार"ख/ : 04/11/2025 Date of Pronouncement ORDER PER RAVISH SOOD, JM:
The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, (NFAC), Delhi, dated 06/06/2025, which in turn arises from the order passed by the Assessing Officer (for short, 2 Anil Kumar Dundoo vs ACIT “A.O.”) under Section 143(3) of the Income Tax Act, 1961 (for short, “the Act”) dated 28/12/2019. Shri D. Prabhakar Reddy, Advocate, Learned Authorised Representative for the assessee, at the threshold of the hearing of the appeal, submitted that as per instructions he seeks to withdraw the present appeal. The Ld.AR has placed on record a letter dated 03rd November, 2025 seeking withdrawal of the aforesaid appeal, which reads as under :
3 Anil Kumar Dundoo vs ACIT 2. Per contra, the Ld. DR did not raise any objection to the seeking of withdrawal of the appeal by the assessee appellant. 3. Considering the aforesaid facts, we herein grant liberty to the assessee appellant to withdraw the captioned appeal.
Resultantly, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the Open Court on 04th November, 2025. Order pronounced in the open court on 04th November, 2025. S (मधुसूदन साव"डया) (रवीश सूद) (MADHUSUDAN SAWDIA) (RAVISH SOOD) लेखासद"य/ACCOUNTANT MEMBER "या"यकसद"य/JUDICIAL MEMBER d/- Hyderabad, dated 04 .11.2025. OKK/sps