Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2024-25. Subsequently, the assessee filed an application requesting withdrawal of the appeal as they had received relief from the Assessing Officer.
Held
The Tribunal noted that the assessee had filed an application to withdraw the appeal since the relief was obtained from the Assessing Officer. The Department had no objection to the withdrawal.
Key Issues
Whether the assessee can withdraw the appeal after obtaining relief from the Assessing Officer.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: Ms. ASTHA CHANDRA & SHRI Dr. DIPAK P. RIPOTE
I.T.A.No.1936/PUN/2025 (Assessment Year 2024-2025) BHIL Employees Welfare ITO, Ward-9(1), Pune Fund No.4, Bajaj Auto Complex, Old Mumbai vs. Pune Road, Akurdi, Pune Maharashtra PAN : AACTB 8382 L (Appellant) (Respondent) For Assessee : Shri Chandrasekharan (virtual) For Revenue : Shri Ratnakar Bhimrao Shelake Date of Hearing : 23.12.2025 Date of Pronouncement : 23.12.2025 ORDER PER : ASTHA CHANDRA, JM
This appeal filed by the assessee is directed against the order of ADDL/JCIT (Appeals), Ranchi [“CIT(A)”], dated 18/06/2025 pertaining to the Assessment Year (“AY”) 2024-25.
The assessee has filed an application dated 19.12.2025 requesting for withdrawal of the appeal. The relevant extract of the application reads as under :
“We refer to the captioned appeal before the Hon'ble 'A' Bench which is scheduled for hearing on 23 December 2025. In this regard, we wish to submit that we had filed the aforesaid appeal since the Commissioner of Income Tax (Appeals) ("CIT(A)") had erred in setting aside the issue of taxation of income at slab rates and remanded the matter back to the file of the Assessing Officer to decide as per law. However, we wish to submit that post the filing of this captioned appeal, the Appellant has received an order giving effect to the order
2 ITA.No.1936/PUN/2025 (BHIL Employees Welfare Fund No.4) of the CIT(A) wherein the income of the assessee has been taxed at the slab rates (order giving effect is enclosed as Annexure 1). Since the Appellant has obtained the relevant relief from the Assessing Officer, it wishes to withdraw the captioned appeal. We request the Hon'ble Bench to take the Appellant's request on record. Yours faithfully, Sd/- Authorised Signatory “
Shri Ratnakar Bhimrao Shelake, representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.
In view of the above request of the assessee, the appeal is hereby dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in open Court on 23rd December, 2025