KAILASH JAISWAL,GORAKHPUR vs. ACIT(CC), ALLAHABAD
Facts
The assessee, Shri Kailash Jaiswal, filed two appeals before the Income Tax Appellate Tribunal for assessment years 2008-09 and 2013-14. These appeals challenged the appellate orders issued by the Commissioner of Income Tax (Appeals) on 03/01/2023 and 10/03/2023.
Held
During the hearing, the authorized representative for the assessee submitted that the appeals were not being pressed. The Departmental Representative for Revenue raised no objection to this submission. Consequently, the Tribunal dismissed both appeals as not pressed by the appellant assessee.
Key Issues
Whether appeals filed by an assessee can be dismissed when the appellant's representative states that the appeals are not being pressed.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
PER ANADEE NATH MISSHRA, A.M.
(A) These appeals vide I.T.A. No.25 & 40/Alld/2023 have been filed by the assessee for assessment years 2008-09 and 2013-14 against impugned appellate orders dated 03/01/2023 (DIN & Order No.ITBA/APL/S/250/2022- 23/1048411657(1) and dated 10/03/2023 (DIN & Order No.ITBA/APL/S/ 250/2022-23/1050597618(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
I.T.A. No.25 & 40/Alld/2023 Assessment Year:2008-09 & 13-14 2
(B) During the course of hearing of these appeals, the learned A.R. for the assessee submitted that these appeals are not being pressed. Learned D.R. for Revenue expressed no objection. Accordingly, both the appeals are dismissed, being not pressed by the appellant assessee.
(C) In the result, both the appeals are dismissed as not pressed.
(Order pronounced in the open court on 30/07/2025)
Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member
Dated:30/07/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Allahabad