What did the Tribunal hold?

The assessee's authorized representative requested to withdraw the application for condonation of delay and the appeal itself. Consequently, the application and the appeal were dismissed as withdrawn.

The assessee filed an appeal challenging an order that upheld an addition of Rs. 1,00,09,000/- on account of unexplained cash deposit. The appeal was initially barred by limitation, and an application for condonation of delay was filed.

What were the issues?

Whether the appeal should be dismissed as withdrawn upon the assessee's request.

Mohar Singh, Alwar vs ITO | ITAT Jaipur 2025

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM

Hearing: 30/04/2025Pronounced: 05/05/2025

vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER .

On 23.05.2024, the assessee-appellant-applicant filed the above captioned appeal, while challenging order dated 15.09.2023, passed by Learned CIT(A), NFAC, Delhi, relating to the assessment year 2013-14. Vide impugned order, Learned CIT(A) upheld the assessment order dated 30.09.2021 whereby an addition of Rs. 1,00,09,000/- was made to the total income of the assessee on account of unexplained cash deposit in the bank account of the assessee.

Sh. Mohar Singh, Alwar 2. On 28.5.2024, the Registry raised a deficiency note that the appeal was barred by limitation i.e. filed after a delay of 191 days. That is how, the assessee filed an application order the signatures of him Ld. AR seeking condonation of delay, accompanied by his own affidavit.

On 30.04.2025 the matter was taken up for hearing. Ld. AR for the appellant-applicant made simple submission for withdrawal of the application as well as the appeal, as per instructions from the appellant- applicant.

MOHAR SINGH,ALWAR vs. ITO WARD 1(1), ALWAR

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