What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal as the departmental representative had no objection. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the Ld. CIT(A) which arose from the assessment order passed by the ld. AO. During the hearing, the appellant sought permission to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn upon their request during the hearing.

Sree Narayana Guru Cooperative… vs ITO | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI BENCHES : E : NEW DELHI

Before: SHRI VIMAL KUMAR & SMT. RENU JAUHRI

For Appellant: Shri KVSR Krishna, CA

For Respondent: Ms Ankush Kalra, Sr. DR

Hearing: 17.12.2025Pronounced: 24.12.2025

ORDER PER VIMAL KUMAR, JM:

The appeal filed by the assessee is against the order dated 30.06.2024 of the ld. Commissioner of Income-tax (Appeals), NFAC [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 23.03.2021 of the ld.

AO/National Faceless Assessment Centre, New Delhi (hereinafter referred to as ‘the ld. AO’) u/s 143(3) of the Act for Assessment Year 2018-19.

At the time of hearing, the ld. Authorised Representative for the appellant- assessee, through an application dated 17.12.2025, sought permission to withdraw the appeal.

The ld. Departmental Representative had no objection.

In view of the contents of the application for withdrawal, the appeal is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.

SREE NARAYANA GURU COOPERATIVE THRIFT AND CREDIT SOCIETY LIMITED,DELHI vs. ITO 43(6), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Latest GST High Court judgments