What did the Tribunal hold?

The assessee's counsel submitted an application for withdrawal of the appeal, stating that the assessee was not interested in pursuing it. The Ld. DR did not object.

The assessee filed an appeal against the order of the Ld. CIT, Appeal Addl/JCIT(A)-1. The appeal was fixed for hearing on 3rd November, 2025.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn upon their application and lack of objection from the DR.

Himani Madan, Shimla vs ITO | ITAT Chandigarh 2025

िनधा"रती की ओर से/Assessee by : Shri Jaspal Sharma, Advocate for Shri Tej Mohan Singh, Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 03/11/2025 उदघोषणा की तारीख/Date of Pronouncement : 28/11/2025 आदेश/Order PER KRINWANT SAHAY, A.M: This is an appeal filed by the Assessee against the order of the Ld. CIT, Appeal Addl/JCIT(A)-1, Nagpur dt. 05/02/2024 pertaining to Assessment Year 2017-18.

During the course of hearing Ld. Counsel for the Assessee submitted an application for withdrawal of appeal, contents of which read as under:

2025 relating to the assessment year 2017- 18 fixed for hearing on the 3rd of November,2025. Application for withdrawal of Appeal. Respectfully showeth as under: The above appeal stands fixed for hearing on the 3rd of November, 2025. But the assessee is not interested in pursuing the appeal and has instructed the undersigned to withdraw the same. Copy of the email addressed to the undersigned by the referring counsel Shri Abnash Saini. Advocate is annexed herewith As such, it is prayed that permission be granted to withdraw the appeal

Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the Assessee is dismissed.

HIMANI MADAN,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

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