MANGLAM INFRA,MOHALI vs. DCIT CIRCLE 1(1), CHANDIGARH
Facts
The assessee filed an appeal against an order of the Principal Commissioner of Income Tax dated 17.03.2025. Subsequently, the assessee's counsel requested to withdraw the appeal, informing the Tribunal that the Assessing Officer had already passed a fresh assessment order under section 143(3) read with 263, accepting the declared income.
Held
The Tribunal noted the assessee's request for withdrawal, which was unopposed by the Departmental Representative. Considering the circumstances, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the appeal against an order passed under Section 263 of the Income Tax Act, 1961, should be permitted to be withdrawn when a subsequent assessment order has been passed accepting the assessee's declared income.
Sections Cited
263, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
आयकर अपील�य अ�धकरण, च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 499/CHD/2025 �नधा�रण वष� / Assessment Year : 2021-22 Manglam Infra, The DCIT बनाम SCO 9, First Floor, Circle1(1), First Floor, Chandigarh Vs. Hingland Marg, Mohali 140603 �थायी लेखा सं./PAN NO: ABDFM7816J अपीलाथ�/Appellant ��यथ�/Respondent ( Hybrid Hearing ) �नधा�रती क� ओर से/Assessee by : Sh. Neeraj Jain, CA राज�व क� ओर से/ Revenue by : Shri Vivek Aggarwal, CIT DR सुनवाई क� तार�ख/Date of Hearing : 10.03.2026 उदघोषणा क� तार�ख/Date of Pronouncement : 10.03.2026 आदेश/Order Per Krinwant Sahay, AM: Appeal in this case has been filed by the assessee against the order dated 17.03.2025 passed by Ld. Principal Commissioner of Income Tax, Chandigarh-1.
At the outset, ld. Counsel for the Assessee submitted an application dt. 8.3.2026 requesting for withdrawal of the appeal stating as under: -
499-Chd-2025
2 “The above said appeal is against the order u/s 263 of the Ld. CIT. In this regard, it is submitted that the Ld. AO has made the assessment in view the of the order u/s 263 of Ld. CIT. The Ld. AO has made the assessment u/s 143(3) r.w.s. 263 vide order dated 07.01.2026, in which the income declared by the assessee has been accepted. Keeping in view the same the present appeal against the order u/s 263 is hereby withdrawn. The copy of assessment order u/s 143(3) r.w.s. 263 dated 07.01.2026 is enclosed herewith”. 3. In view of the above, the Ld. Counsel prayed for withdrawal of the appeal.
The ld. DR did not object for withdrawal.
We have considered the submissions of Ld. Representatives. Considering the prayer of the assessee, this appeal is dismissed as ‘withdrawn’
In the result, appeal of the assessee is dismissed as withdrawn.
Order pronounced on 10.03.2026.
Sd/- Sd/- ( RAJPAL YADAV ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.के.”
499-Chd-2025
3 आदेश क� ��त�ल�प अ�े�षत / Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order,
सहायक पंजीकार/ Assistant Registrar
