GURINDERJIT SINGH, LUDHIANA,PUNJAB vs. JAO THE INCOME TAX OFFICER WARD 4(1), LUDHIANA, PUNJAB

PDF · subscribers
ITA 845/CHANDI/2025Status: HeardITAT Chandigarh09 September 2025AY 2015-2016Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Ld. Sr. DR did not object to the withdrawal of the appeals. Consequently, the Tribunal accepted the prayer for withdrawal by the assessee and dismissed both appeals as withdrawn.

What were the facts?

The assessee filed appeals for Assessment Years 2015-16 and 2016-17 arising from separate orders of the first appellate authority. During the hearing, the Ld. AR informed the Tribunal that the assessee wished to withdraw both appeals, and this intention was noted on the Grounds of Appeal.

What were the issues?

Whether the Income Tax Appellate Tribunal should allow the assessee to withdraw their appeals when there is no objection from the Department.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Heard together (2 matters)

ITA No.845/CHANDI/2025
ITA No.857/CHANDI/2025

Read from the judgment's own cause title. This page is filed under one of them.

BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / (िनधा�रण वष� / Assessment Year: 2015-16) & 2. आयकर अपील सं. / (िनधा�रण वष� / Assessment Year: 2016-17) Shri Gurinderjit Singh ITO Ward 4(1) बनाम/ (Prop. M/s Shiv Shankar Traders) Ludhiana - 141001 1152, Street No.7, Dashmesh Nagar Vs. Gill Road, Ludhiana – 141003 �थायीलेखासं./जीआइआरसं./PAN/GIR No. ASCPS-3705-J (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Sudhir Sehgal (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 09-09-2025 घोषणाकीतारीख /Date of Pronouncement : 09-09-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for Assessment Years (AY) 2015-16 & 2016-17 arises out of separate orders of learned first appellate authority. At the time of hearing, the Ld. AR stated that the assessee is withdrawing both the appeals. A noting to that effect was made on Grounds of Appeal

. The withdrawal of appeals has not been objected to by Ld. Sr. DR. Accordingly, we accept the prayer of withdrawal by the assessee.

2. Both the appeals stand dismissed as withdrawn. Order pronounced on 09th September, 2025.

Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 09-09-2025 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT CHANDIGARH

Recent GST High Court judgments

Search GST case law →