RAM NIWAS SINGH,JHARKHAND vs. ITO WARD 1(1), RANCHI, RANCHI

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ITA 285/RAN/2025Status: DisposedITAT Ranchi25 November 2025AY 2018-19Bench: NFAC / Id. CIT(A) and represent his case on merits. As per the above terms, the grounds of appeal raised by the assessee stand allowed for statistical purposes only."3 pages
AI SummaryDismissed

Facts

The assessee filed an appeal (ITA No. 285/RAN/2025) against an order of the CIT(A), NFAC, for the assessment year 2018-19. The authorized representative of the assessee subsequently filed an application to withdraw this appeal, stating it was filed inadvertently. A similar appeal concerning the same CIT(A) order had already been decided by the ITAT, Ranchi, which had set aside the CIT(A) order and remanded the matter for fresh adjudication.

Held

The Income Tax Appellate Tribunal (ITAT) considered the application for withdrawal. Recognizing that the matter had already been remanded for de novo adjudication by a previous tribunal order, the ITAT allowed the withdrawal. Consequently, the assessee's appeal was dismissed as withdrawn.

Key Issues

Whether to permit the withdrawal of an appeal filed inadvertently, especially when the subject matter has already been remanded for de novo adjudication by a prior tribunal order.

Sections Cited

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC BENCH”, RANCHI

Before: SHRI GEORGE MATHAN

Hearing: 25/11/2025Pronounced: 25/11/2025

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.285/RAN/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) Ram Niwas Singh, Vs. ITO Ward-1(1), Ranchi Durga Bhawan, Lower Karamtolli, Ranchi-834008 स्थायी लेखा सं./PAN No. :BFRPS 8200 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : None(Withdrawal Application filed) राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 25/11/2025 घोषणा की तारीख/Date of Pronouncement : 25/11/2025 आदेश / O R D E R This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 16.05.2025 for the assessment year 2018-2019. 2. Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue. 3. None appeared on behalf of the assessee, however, an application for withdrawal of the appeal has been filed by the authorized representative of the assessee which reads as under :-

2 ITA No.285/Ran/2025

3 ITA No.285/Ran/2025 4. Considering the application filed on behalf of the assessee for withdrawal of the appeal, I dismiss the appeal of the assessee as withdrawn. 5. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 25/11/2025.

Sd/- (GEORGE MATHAN) न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 25/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : अपीलार्थी / The Appellant- . 1. 2. प्रत्यर्थी / The Respondent- आयकि आयुक्त(अपील) / The CIT(A), 3. आयकर आयुक्त / CIT 4. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 5. गार्ड फाईल / Guard file. 6. आदेशधिुसधर/ BY ORDER, सत्यापपत प्रतत //True Copy// (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi

RAM NIWAS SINGH,JHARKHAND vs ITO WARD 1(1), RANCHI, RANCHI | BharatTax