What did the Tribunal hold?

The Tribunal accepted the prayer of the Ld. AR to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee's counsel, Mandhar Associates, filed a letter seeking to withdraw the appeal. The ground for withdrawal was that, due to an inadvertent error, two appeal numbers had been allotted to the same appeal. The Ld. Sr. DR did not raise any objection to the requested withdrawal.

What were the issues?

The key issue before the Tribunal was whether to allow the withdrawal of an appeal on the ground that two appeal numbers were inadvertently allotted to the same case.

Platinum Sales vs ITO | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा"रण वष" / Assessment Year: 2013-14) M/s Platinum Sales ITO Ward 2(1) बनाम/ SCF 10, Sector 9-D Sector 17 Vs. Chandigarh – 160009 Chandigarh - 160017 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AANFP-7207-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Withdrawal Application ""थ"कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 11-02-2026 घोषणाकीतारीख /Date of Pronouncement 11-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, the registry placed on record a letter dated 10.02.2026 filed by assessee’s counsel (Mandhar Associates) seeking withdrawal of the appeal on the ground that due to inadvertence, two appeal numbers have been allotted to same appeal. The Ld. Sr. DR did not raise any objection to the same.

2 Assessment Year: 2013-14

PLATINUM SALES,CHANDIGARH vs. INCOME TAX OFFICER, WARD 2(1), CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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