SHRI NIRMAMKRUPA NIDHI DHARMARADHAN TRUST,AHMEDABAD vs. THE ITO, WARD-2(EXEMPTION), AHMEDABAD

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ITA 2092/AHD/2025Status: DisposedITAT Ahmedabad19 February 2026AY 2019-20Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

During the hearing, the assessee's counsel requested to withdraw the appeal, stating the amount involved was small. The Ld. Sr. D.R. confirmed that there was no objection to the withdrawal. Accordingly, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee, Shri Nirmamkrupa Nidhi Dharmaradhan Trust, filed an appeal against a rectification order passed under section 154 of the Income Tax Act, 1961, for Assessment Year 2019-20. The appeal challenged the disallowance of an expense amounting to Rs. 69,144/-.

What were the issues?

Whether an appeal against a rectification order for disallowance of expenses can be dismissed as withdrawn based on the assessee's request due to the small amount involved.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Assessee Represented: Withdrawal Application Revenue Represented: Shri Suresh Chand Meena, Sr.D.R. Date of hearing : 18-02-2026 Date of pronouncement : 19-02-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER

This appeal is filed by the Assessee as against the appellate order dated 10-10-2025 passed by the Additional Commissioner of Income Tax/JCIT(Appeals), Thane arising out of the rectification order passed under section 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2019-20.

2.

At the outset, Ld. Counsel for the assessee vide his letter dated 17-02-2026 requested to withdraw the above appeal which states as follows: “With reference to the hearing of above referred appeal fixed on 18.02.2026, we have to request Your Honour as under. Solitary ground is regarding not allowing expense Rs. 69,144/. Being small amount, may be permitted to withdraw appeal.”

3.

Ld. Sr. D.R. has no objection in withdrawing the above appeal.

4.

Recording the same, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 19-02-2026

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