DEPUTY COMMISSIONER OF INCOME TAX, KATNI vs. NARAYAN PRASAD SHARMA, SAGAR

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ITA 132/JAB/2023Status: DisposedITAT Jabalpur18 September 2025AY 2017-18Bench: SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryDismissed

Facts

The Revenue filed an appeal against the order of the Commissioner of Income-tax (Appeals)/NFAC, Delhi, for the assessment year 2017-18. The Revenue later filed an application requesting withdrawal of the appeal, stating it did not fall under any exception clause.

Held

The assessee had no objection to the withdrawal request. The Tribunal, acceding to the Revenue's request, dismissed the appeal as withdrawn.

Key Issues

Whether the appeal filed by the Revenue should be dismissed as withdrawn.

Sections Cited

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR

Before: SHRI KUL BHARAT & SHRI, NIKHIL CHOUDHARY

For Respondent: Shri N. M. Prasad, Sr. DR-1

PER KUL BHARAT, VICE PRESIDENT.:

The present appeal has been filed by the Revenue against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 16.08.2023, pertaining to the assessment year 2017-18.

2.

The Revenue vide its application dated 18.08.205, requested for withdrawal of the appeal as it do not fall under any of the exception clause. The assessee has no objection to this. We, therefore, at the request of the Revenue dismiss its appeal ITA. No.132/JAB/2023 as withdrawn.

3.

In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open Court on 18/09/2025.

Sd/- Sd/- [NIKHIL CHOUDHARY] [KUL BHARAT] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 18/09/2025 Vijay Pal Singh, (Sr. PS)

ITA No.132/Jab/2023 Page 2 of 2

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT (Judicial) 4. The PCIT 5. DR, ITAT, Jabalpur 6. Guard File

By order // True Copy// Assistant Registrar ITAT, Jabalpur

DEPUTY COMMISSIONER OF INCOME TAX, KATNI vs NARAYAN PRASAD SHARMA, SAGAR | BharatTax