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Facts
The assessee filed an appeal against the appellate order passed by the CIT(A) which arose from a reassessment order under section 147 r.w.s. 144 of the Income Tax Act, 1961 for AY 2010-11. The assessee subsequently filed a letter requesting to withdraw the appeal.
Held
The Tribunal noted that the assessee's counsel submitted a letter requesting to withdraw the appeal, and the Revenue's representative had no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn upon the assessee's request.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha
Assessment Year: 2010-11 Mrs. Savitaben Income Tax Officer, Baldevbhai Patel Jurisdiction A.O. 11, Khadakdhareshwar Vs Ward-1(1)(3), Society, Shahibag, Assessed A.O. Ahmedabad-380002 Ward-1(2)(4), Gujarat Aaykar Bhavan Vejalpur, PAN: APHPP2381K Ahmedabad (Appellant) (Respondent) Assessee Represented: Withdrawal Appeal Revenue Represented: Shri Nitin Kulkarni, Sr. D.R. Date of hearing : 20-08-2025 Date of pronouncement : 22-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee as against the appellate order dated 25.09.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2010-11.
A.Y. 2010-11 Page No 2 Mrs. Savitaben Baldevbhai Patel Vs. ITO
At the outset, Ld. Counsel for the assessee submitted vide letter dated 19-08-2025 as follows:
“Sub: Withdrawal of appeal in the case of Mrs. Savitaben Baldevbhai Patel Under the instructions from our client and the appellant Mrs. Savitaben Baldevbhal Patel, we most respectfully submit that the appellant has decided to withdraw her appeal. Accordingly, this is to request you to kindly take note of the above fact and allow the appeal bearing No. ITA 1960/AHD/2024 of the appellant for A.Y.2010-11 to be withdrawn unconditionally. We regret the inconvenience caused to you.”
We find a valid Letter of Authority in favour of the Counsel and Ld. Sr. D.R. appearing for the Revenue has no objection in withdrawal of the appeal.
Recording the same, the appeal filed by the Assessee is dismissed as withdrawn.