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Facts
The appellant, Khushi, filed an appeal to the ITAT for Assessment Year 2020-21. It was stated that the appeal was filed inadvertently and solely to understand new online filing procedures, without any actual assessment dispute. The appellant therefore sought permission to withdraw the appeal.
Held
The Tribunal granted the appellant's request for withdrawal. Since the Ld. DR had no objection, the appeal was accordingly dismissed as 'withdrawn'.
Key Issues
Whether an appeal filed purely for familiarization with new online filing procedures, without an underlying dispute, can be permitted to be withdrawn by the appellant and consequently dismissed.
Sections Cited
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI R. K. PANDA & SHRI VINAY BHAMORE
PER VINAY BHAMORE, JM: When the appeal was called for hearing, the appellant has filed an application seeking permission to withdraw the above captioned appeal on the ground that appeal was filed only to understand the recent procedural changes in filing of the appeal before the Tribunal (ITAT). The relevant portion of the said application is reproduced herein below :- “It is further respectfully submitted that pursuant to the recent procedural changes in the filing of Appeals before the Hon'ble Tribunal, the appeal stood inadvertently filed on the portal solely for 2 the limited purpose of understanding the functioning of the online filing system. There is no assessment ongoing or under dispute in the case of the Appellant. The same may kindly be taken on record.”
Ld. DR raised no serious objection to permit the withdrawal of the appeal.
In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as ‘withdrawn’.
In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced in the open Court on 12th day of February, 2026. (R. K. PANDA) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 12th February, 2026. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.
""यथ" / The Respondent.
The Pr. CIT/CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “A” ब"च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, ////