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Facts
During the hearing of the appeal for AY 2013-14, the assessee's AR submitted a withdrawal letter stating the PAN was incorrect. The assessee has filed another appeal and sought to withdraw this one.
Held
The Tribunal accepted the assessee's prayer and dismissed the appeal as withdrawn. The revenue did not object to the withdrawal request.
Key Issues
Whether the appeal can be dismissed as withdrawn due to an incorrect PAN and the filing of a subsequent appeal.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH
Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year: 2013-14) Shri Ajaib Singh ITO Ward Samana बनाम/ Ajit Nagar, Bhawanigarh Road Aaykar Bhawan, Vs. Samana, Punjab 147101 Patiala.147001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.OFJPS-1265-H (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by Withdrawal Application : ��थ�कीओरसे/Respondent by : Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 23-06-2025 घोषणाकीतारीख /Date of Pronouncement : 01-07-2025. आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
At the time of hearing of captioned appeal by assessee for Assessment Year (AY) 2013-14, the registry placed on record withdrawal letter from Ld. AR stating that PAN of the assessee was wrongly mentioned in this appeal. The assessee has preferred another appeal and therefore, the assessee seek withdrawal of the present appeal. The revenue did not object to the same.
Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn. Order pronounced on 01-07-2025.