SURESH NAG YADAV,RANCHI vs. ACIT CENTRAL CIRCLE-1, RANCHI
Facts
The assessee filed an appeal against the CIT(A) order for AY 2018-19. During the hearing, the assessee's Authorized Representative submitted that the appeal was filed by mistake, as the CIT(A) had already granted relief, leaving no grievance, and sought to withdraw the appeal.
Held
The Departmental Representative did not object to the withdrawal request. The Tribunal, finding that the appeal was wrongly filed, allowed the withdrawal and dismissed the appeal as such, with liberty to the assessee.
Key Issues
Whether an appeal, mistakenly filed after the CIT(A) had already granted relief, can be withdrawn and dismissed as such by the Tribunal.
Sections Cited
Section 250 of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH-RANCHI
Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.13/Ran/2024 Assessment Year: 2018-19 Suresh Nag Yadav………....…….....................…...........................……….……Appellant Yadav Bhawan, Karamtoli, Jharkhand- 834008. [PAN: AAFPY5311D] vs. ACIT, CENTRAL CIRCLE-1, RANCHI.…..….........……........……...…..…..Respondent Appearances by: Shri V. K. Jalan, AR, appeared on behalf of the appellant. Shri Khubchand T. Pandya, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : August 07, 2025 Date of pronouncing the order : August 07, 2025 ORDER Per Sonjoy Sarma, Judicial Member: The present appeal has been preferred by the assessee against an order dated 30.11.2023 of the Commissioner of Income Tax, Appeal CIT(A), Patna-3 [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the time of hearing, the Ld. Authorised Representative for the assessee fairly submitted that the instant appeal filed by the assessee for the assessment year 2018-19 appears to have been filed by mistake. It has also pointed out that the ld. CIT(A) has already granted relief to the assessee and there is no grievance remains against the order passed by the ld. CIT(A). In view of the submission, the ld. AR prayed that the appeal may be allowed to be withdrawn.
I.T.A. No.13/Ran/2024 Suresh Nag Yadav 3. On the other hand, the ld. DR did not object to the above prayer of the ld. AR.
We, after considering the rival submissions and examining the records, find that the appeal has wrongly been filed by the counsel of the assessee. Therefore, we treat the instant appeal to be dismissed as withdrawn.
In the result, the appeal is dismissed as withdrawn with liberty as above. Kolkata, the 7th August, 2025.
[Ratnesh Nandan Sahay] [Sonjoy Sarma] Accountant Member Judicial Member
Dated: 07.08.2025. RS
Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
I.T.A. No.13/Ran/2024 Suresh Nag Yadav
Date of Dictation…07.08.25 2. Date on which the typed order is placed before the dictating Member and other Member…07.08.25 3. Date on which the order came back to Sr. PS…07.08.25 4. Date on which the file goes to the Bench Clerk…08.08.25 5. Date on which the file goes to the O.S………………………………… 6. Date on dispatch of the order………………………………………
