KARSANBHAI KHODIDAS PATEL,AHMEDABAD vs. DY. COMMISIONER OF INCOME TAX, CIRCLE 3(1)(1), AHMEDABAD, AHMEDABAD

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ITA 29/AHD/2026Status: DisposedITAT Ahmedabad11 February 2026AY 2003-04Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee requested to withdraw the appeal. The Revenue had no objection to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 154 of the Income Tax Act. The assessee later requested to withdraw the appeal stating that the issue had been rectified and a refund was received.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 154,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

ITA No: 29/Ahd/2026 Assessment Year: 2003-04 Karsanbhai Khodidas The DCIT Patel Circle-3(1)(1), Nirma House, Vs Ahmedabad Near Income Tax Circle, Ashram Road, Ahmedabad-380009 Gujarat PAN: AGGPP2909K (Respondent) (Appellant) Assessee Represented: withdrawal Application Revenue Represented:Shri Uday Kakne Kishanrao, Sr. D.R. Date of hearing : 09-02-2026 Date of pronouncement : 11-02-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated 27-11-2025 passed by the Additional Commissioner of Income Tax/JCIT (Appeals)-2, Noida as against the rectification order passed under section 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2003-04.

2.

At the outset, Ld. Counsel for the assessee vide his letter dated 07-01-2026 requested to withdraw the above appeal by stating as follows: “May we humbly request your Honour to allow us to withdraw the above referred appeal filed against the order passed u/s.154 of I.T. Act dated 18-06-2024 as the issue was rectified vide order dtd. 24- 12-2025 u/s 154 r.w.s. 271(1)(c) of I.T. Act passed by Ld. Dy. Commissioner of Income-tax, Circle (3(1)(1), Ahmedabad. Appellant received refund of Rs. 6,02,186/- on 12-01-2026. Copy of said order is enclosed.”

3.

Ld. D.R. appearing for the Revenue has no objection in withdrawal of the above appeal.

4.

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

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