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

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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 The Tribunal, acceding to the Revenue's request, dismissed the appeal as withdrawn.

What were the 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.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

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.:

1.

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 We, therefore, at the request of the Revenue dismiss its appeal as withdrawn.

3.

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

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

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