PUNJAB LAND RECORD SOCIETY,JALANDHAR vs. DY. COMMISSIONER OF INCOME TAX(EXEMPTION) CL.1, CHANDIGARH

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ITA 418/CHANDI/2025Status: DisposedITAT Chandigarh15 September 2025AY 2022-23Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the ld. DR had no objection to the withdrawal request. Considering the facts, the Tribunal allowed the withdrawal application and dismissed the assessee's appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) for assessment year 2022-23. Subsequently, the assessee requested to withdraw the appeal, stating that the demand created under Section 143(3) of the Act had been reduced to NIL by an order passed under Section 154 of the Act.

What were the issues?

Whether the assessee should be allowed to withdraw its appeal before the Tribunal, given that the tax demand against it has been subsequently reduced to NIL.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Respondent: Smt. Kusum Bansal, CIT, DR
Hearing: 11.09.2025Pronounced: 15.09.2025

VIRTUAL HEARING आदेश/ORDER PER RAJPAL YADAV, VP The assessee is in appeal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 16.01.2025 passed for assessment year 2022-23.

2.

The ld. counsel for the assessee has filed an application seeking permission to withdraw the present appeal. The contents of the application are as under :

ITA 418/CHD/2025 A.Y. 2022-23 2 “Above said appeal was fixed for hearing for 08.09.2025 which has been adjourned to 01.12JO2S. It is most humbly submitted feat assessee vide our letter dated 01.09.2025 requested to withdraw the appeal since demand created u/s 143(3) of the Act has been reduced to NTL vide order dated 24.09.2024 u/s 154 of the Act. Our letter dated 01.09.2025 alongwith letter of the assessee towards withdrawal of appeal was sent through mail as well as speed post on 01.09.2025. Under the circumstances, it is most humbly prayed that appeal may kindly be treated as withdrawn & oblige.”

3.

The ld. DR has posed no objection to the request of the assessee.

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