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.
Held
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 Consequently, the Tribunal accepted the prayer for withdrawal by the assessee and dismissed both appeals as withdrawn.
Key Issues
Whether the Income Tax Appellate Tribunal should allow the assessee to withdraw their appeals when there is no objection from the Department.
Sections Cited
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
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 Both the appeals stand dismissed as withdrawn.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