KHETPAL SAHARAN,SRI GANGANAGAR vs. ITO WARD 1, SRI GANGANAGAR, SRI GANGANAGAR
Facts
The assessee filed an appeal against an order related to the disallowance of TDS claim. The assessee later filed a withdrawal application, stating that the matter was resolved by a rectified order under Section 154 of the Act.
Held
The Tribunal noted that the assessee requested to withdraw the appeal, and the Departmental Representative had no objection. The Tribunal accepted the assessee's request as genuine.
Key Issues
Whether the assessee should be allowed to withdraw the appeal filed before the tribunal, given that the matter has been resolved by a rectified order.
Sections Cited
143(1), 154, Rule 34(4)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: DR. MITHA LAL MEENA, HONBLE & NARINDER KUMAR, HONBLE
This appeal by the assessee is directed against the order of the Addl./Joint Commissioner of Income Tax (A)-2, Chennai (hereinafter referred to "the JCIT (A)], challenging therein disallowance of TDS Claim in the status of Kachha Adatiya by AO/CPC while processing the return u/s 143(1) of the Act.
None appeared for the assessee. However, the assessee has filed a written submission dated 07.02.2025 stating therein that assessee would like to request permission to withdraw the appeal filed in this matter as the matter has been resolved by the rectified order under section 154. The aforesaid request application is reproduced for reference hereunder: 2 To Income Tax Appellate Tribunal, Jodhpur Subject: In response to Appeal No. ITA 262/JODH/2024 Α.Υ. 2023-24. Ref.: Khetpal Saharan S/o Sh. Uma Ram, New Dhan Mandi, Sri Ganganagar (Rajasthan). Respected Sir/Madam, 1, Khetpal Saharan, the assessee in the above-mentioned case, would like to respectfully submit this application before your esteemed office, requesting permission to withdraw the appeal filed in this matter. As the matter has been resolved by the rectified order u/s 154. Therefore, I kindly request your good office to allow me to withdraw the appeal filed, there is no further need for any proceedings in this case Kindly allow me the withdrawal of the appeal at your earliest convenience. Thank you for your consideration Yours sincerely, For Shiv Brotners Proprietor Khetpal Saharan S/o Sh. Uma Ram, New Dhan Mandi, Sri Ganganagar (Rajasthan). PAN: ABMPP06398 3 Accordingly, the assessee requested that the present appeal may kindly be allowed to be withdrawn. The Ld. DR has no objection to the request of the Assessee.
Under the facts and circumstances, we accept the request of the assessee as genuine and as such the instant appeal is allowed to be withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced on 07/07/2024 under Rule 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. - (NARINDER KUMAR) JUDICIAL MEMBER (DR. MITHA LAL MEENA) ACCOUNTANT MEMBER Dated :.0.7/07/2025 Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By Oder
