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Facts
The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals) for the assessment year 2017-18. Subsequently, the assessee's Authorized Representative filed an application for withdrawal, stating that the Assessing Officer had given full effect to the appellate order, resulting in a NIL demand.
Held
The Tribunal acknowledged the assessee's prayer for withdrawal, supported by the appeal effect order passed under section 250 read with section 144 of the Income Tax Act, which had computed a NIL demand. Since the Ld. DR had no objection, the appeal was dismissed as withdrawn.
Key Issues
Whether an appeal can be withdrawn by the assessee after the Assessing Officer has given full effect to the appellate order, resulting in a 'NIL demand'.
Sections Cited
Section 250, Section 144
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िनधा�रती की ओर से/Assessee by : Miss. Uma Upadhayay, Advocate राज� की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr.DR सुनवाई की तारीख/Date of Hearing : 10.02.2026 उदघोषणा की तारीख/Date of Pronouncement : 12.02.2026 आदेश/Order PER LALIET KUMAR, J.M: This appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dt. 10.02.2025 for assessment year 2017-18.
At the outset submitted the Ld. Authorized Representative on behalf of the Assessee, has filed an application dated 10.02.2026 and 2 513/Chd/2025 submitted that ‘pursuant to the appeal effect order passed u/s 250 read with section 144 of the Act, the AO has given full effect to the appellate order and has accordingly computed NIL demand’. As such a prayer has been made by the Ld. AR for withdrawal of the captioned appeal.
The ld. DR had no objection to the aforesaid prayer of the Assessee.