What did the Tribunal hold?

The assessee's appeal was dismissed as withdrawn as per their application. The tribunal accepted the assessee's submission.

The assessee filed an application stating that they do not wish to proceed with the appeal. The Revenue's representative stated they have no objection to the withdrawal of the appeal.

What were the issues?

Whether the appeal can be dismissed as withdrawn upon the assessee's request.

Arefabanu Yunus Patel, Bharuch vs ITO | ITAT Surat 2025

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI BIJAYANANDA PRUSETH

For Appellant: Ms. Kinjal Shah, C.A

For Respondent: Shri Mukesh Jain, Sr. DR

Hearing: 21.04.2025

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

Before us, the assessee submitted an application vide application dated 11.04.2025 that he does not wish to proceed with the matter and withdraw the present appeal. Hence, the appeal of the assessee is dismissed as withdrawn.

The D.R. for the Revenue stated that he has no objection to withdraw the appeal.

In view of the submission by the assessee, the appeal filed by the assessee stands dismissed as withdrawn. Order pronounced under proviso to Rule 34 of ITAT Rules, 1963 on 22/04/2025

Sd/- Sd/- (BIJAYANANDA PRUSETH) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/04/2025 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, सूरत / DR, ITAT, Surat 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

AREFABANU YUNUS PATEL,BHARUCH vs. INCOME TAX OFFICER, WARD 1(1), BHARUCH

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments