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Facts
The assessee filed an appeal against an assessment order. The assessee subsequently filed a letter requesting to withdraw the appeal, stating that there is no demand for the specified period and they do not wish to pursue the appeal further.
Held
The Revenue's representative (DR) had no objection to the withdrawal request. The Tribunal considered the request and, in the absence of any objection from the DR, allowed the appeal to be withdrawn.
Key Issues
Whether the appeal can be allowed to be withdrawn as requested by the assessee.
Sections Cited
200A, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI M. BALAGANESH
O R D E R
PER M. BALAGANESH, AM AY 2025-26, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 26.05.2025 against the order of assessment passed u/s 200A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 10.06.2024 by the Assessing Officer, ACIT, CPC-TDS, Ghaziabad (hereinafter referred to as ‘ld. AO’).
None appeared on behalf of the assessee, though the assessee has filed a letter dated 20.01.2026 requesting that this appeal may be allowed to be withdrawn. The application for withdrawal of appeal is as under:-
The Ld. DR does not have any objection for the said request of the ld AR.
We have gone through the request submitted by the Ld. AR and since the DR does not have any objection, the appeal is allowed to be withdrawn.
In the result the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 06/02/2026.