Facts
The assessee filed two appeals against orders passed by the Commissioner of Income Tax (Exemption) under section 250 of the Income Tax Act, 1961. At the time of hearing, the assessee's Authorized Representative submitted letters requesting to withdraw both appeals.
Held
The Tribunal allowed the assessee to withdraw both appeals. Consequently, the grounds of appeal raised by the assessee in both appeals were dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw their appeals and if the appeals should be dismissed as withdrawn.
Sections Cited
250, 80G, 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
ORDER PER BENCH : These two appeals filed by the assessee are against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune passed under section 250 of the Income Tax Act, 1961 both dated 22.10.2024.
of ld.AR : 2. At the outset of hearing, Ld.AR for the Assessee has submitted a letter dated 31.07.2025. The ld.AR pleaded before the Bench that Assessee do not wish to pursue and intends to withdraw both the appeals i.e. & ITA No.2704/PUN/2024. Assessee filed separate request letters for withdrawal of the both the appeals. is reproduced as under : & 2704/PUN/2024 [A] 2.2 Letter for is reproduced as under :
On the other hand, the ld.Departmental Representative(ld.DR) of the Revenue did not object to the contention of the assessee and has no objection if both appeals of assessee are dismissed as withdrawn.
& 2704/PUN/2024 [A] 4. In view of the above, we permit to withdraw both appeals of the assessee. Accordingly, grounds of appeal raised by the assessee in both appeals are dismissed as withdrawn.
In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 13 August, 2025.