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Facts
The assessee filed an appeal against an order related to Assessment Year 2023-24. The assessee subsequently filed an application to withdraw the appeal, stating that their grievance had been redressed by the Ld. CIT(A), NFAC.
Held
The Tribunal allowed the assessee's request for withdrawal of the appeal. The Departmental Representative had no objection to the withdrawal.
Key Issues
Whether the assessee can withdraw an appeal when their grievance has already been redressed.
Sections Cited
143(1), 154, 250
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD
आदेश / ORDER
The captioned appeal at the instance of assessee pertaining to Assessment Year 2023-24 is directed against the order dated 19.02.2025 of National Faceless Appeal Centre, Delhi emanating out of Intimation order dated 26.12.2023 passed u/s.143(1) of the Income Tax Act, 1961.
Before me, assessee has filed an application dated 14.10.2025 seeking withdrawal of the appeal. The relevant contents of the said application reads as under :
“The above appeal of the assessee is fixed for hearing before the Hon'ble SMC Bench of the ITAT on 16.10.2025. This appeal was filed against order dated 19.02.2025 passed by the Ld CIT(A), NFAC. The appeal was dismissed on technical ground. The assessee filed fresh appeal against Intimation issued under section 143(1). This appeal was also dismissed vide order dated 19.09.2025. However, the Ld CIT(A), soon after realized that dismissal of appeal was not right. He passed an order under section 154 r.w.s. 250 of the IT Act on 19.09.2025. He has allowed the assessee's appeal.
Thus, the grievance of the assessee has been redressed by the Ld CIT(A), NFAC. The assessee may kindly be allowed to withdraw the above appeal pending before the ITAT. A copy of Order dated 19.09.2025 of the CIT(A), NFAC, is attached herewith.
Ld. Departmental Representative has no objection for withdrawal of the appeal filed by the assessee. I therefore allow the request of the assessee to withdraw the appeal filed by it.
In the result, the appeal of the assessee is dismissed as ‘Withdrawn’.