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Facts
The assessee filed an appeal against an order passed under section 263 of the Income Tax Act, 1961. The relevant Assessment Year is 2018-19. At the time of hearing, the Ld.AR for the assessee submitted that the assessee wishes to withdraw the appeal.
Held
The assessee had also filed a letter seeking withdrawal of the appeal. In light of the above, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the appeal filed by the assessee can be dismissed as withdrawn based on the assessee's request.
Sections Cited
263 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA
आदेश/ O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed by the assessee is directed against the order of Principal Commissioner of Income Tax, Chennai-3 dated 31.03.2024 passed under section 263 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19.
2 -: 2. At the time of hearing, the Ld.AR for the assessee submitted that the assessee wants to withdraw the appeal. In this regard, the assessee has also filed a letter dated 27.01.2026 seeking withdrawal of appeal. In light of the above, we dismiss the appeal of the assessee as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the open court at the time of hearing on 28th January, 2026 at Chennai.