Facts
The assessee filed an appeal against an ex parte order passed by ADDL/JCIT(A)-1 under sections 143(3) and 250 of the Income Tax Act. During the hearing, the assessee submitted a letter requesting to withdraw the appeal, to which the Ld. DR had no objections.
Held
The Tribunal, noting the assessee's request for withdrawal and the DR's no-objection, treated the appeal as withdrawn and accordingly dismissed it.
Key Issues
Whether an appeal, filed against an ex parte order, can be withdrawn by the assessee when the revenue has no objections.
Sections Cited
Income Tax Act, 1961: Section 143(3), Income Tax Act, 1961: Section 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH
Before: SHRI PAVAN KUMAR GADALE & SHRI G D PADMAHSHALI
सुनवाई की तारीख/Date of Hearing 12.08.2025 घोषणा की तारीख/Date of Pronouncement 12.08.2025 ORDER
PER PAVAN KUMAR GADALE JM:
The appeal is filed by the assesse against the ex parte order of the ADDL/JCIT(A)-1,Chennai passed u/sec 143(3) and U/sec250 of the Act.
At the time of hearing, it was brought to the knowledge, that the assesse has filed letter on 17-07-2025 mentioning the withdrawal of the above appeal filed before the Hon’ble Tribunal and the Ld. DR has no objections. Accordingly,