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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 Consequently, the assessee's appeal was dismissed as withdrawn.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
(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.
Shri Khubchand T Pandya, Sr. DR appeared on behalf of the revenue.
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 :-
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the application filed on behalf of the assessee for withdrawal of the appeal, I dismiss the appeal of the assessee as withdrawn. 5.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.