RAMA NARASIMHA PHANI KIRAN CHELLINGI,RAZOLE vs. INCOME TAX OFFICER, AMALAPURAM
Facts
The assessee applied to the CIT(A) for a stay of demand, which was granted conditionally. Subsequently, the assessee filed an appeal before the ITAT seeking an absolute stay of demand. During the hearing, the assessee's representative sought to withdraw the appeal.
Held
The Tribunal noted that the main appeal for the assessment year was still pending before the CIT(A), and the assessee wished to withdraw the current appeal seeking an absolute stay. As the Departmental Representative did not object, the Tribunal accepted the withdrawal request.
Key Issues
Whether the ITAT should allow the withdrawal of an appeal seeking an absolute stay of demand when the substantive appeal is pending before the CIT(A).
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH AT HYDERABAD
Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA
आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed by Shri Rama Narasimha Phani Kiran Chellingi
(“the assessee”), feeling aggrieved by the order passed by the
Learned Principal Commissioner of Income Tax, Visakhapatnam-1
(“Ld. PCIT”), dated 29.05.2025 for the A.Y. 2022-23.
The assessee has raised the following grounds of appeal :
ITA No.393/VIZ/2025 2
The brief facts of the case are that the assessee had applied for
stay of demand before the Ld. CIT(A), who had granted a conditional
stay. Thereafter, the assessee filed the present appeal before this
ITA No.393/VIZ/2025 3
Tribunal seeking an absolute stay of demand. During the course of
hearing, the Learned Authorised Representative (“Ld. AR”) filed an
application for withdrawal of this appeal and submitted that since
the appeal for the relevant assessment year is still pending before
the Ld. CIT(A), the assessee does not wish to press this appeal before
the Tribunal. Accordingly, the Ld. DR requested for withdrawal of the
present appeal.
Per contra, the Learned Departmental Representative (“Ld.
DR”) did not raise any objection to the request of the assessee for
withdrawal of the appeal.
We have considered the rival submissions and gone through
the material available on record. Since the assessee has himself
requested for withdrawal of the appeal and the Ld. DR has not
objected, we see no reason to keep the matter pending. Accordingly,
the request of the assessee is accepted, and the present appeal is
dismissed as withdrawn.
ITA No.393/VIZ/2025 4
In the result, the appeal of the assessee is dismissed as
withdrawn.
Order pronounced in the open Court on 10th Sept., 2025. Sd/- Sd/- (VIJAY PAL RAO) (MADHUSUDAN SAWDIA) VICE PRESIDENT ACCOUNTANT MEMBER Hyderabad. Dated: 10 .09.2025. * Reddy gp
Copy of the Order forwarded to : 1. Shri Rama Narasimha Phani Kiran Chellingi, 8-9, Thennati Nagar, Razole, Dr. B R Ambedkar Konaseem District, Amalapuram-533242 2. The ITO, Ward-1, Amalapuram. 3. Pr.CIT, Visakhapatnam. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER,
