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Facts
The assessee filed an appeal against an order passed by the CIT(Exemption). During the hearing, the assessee's counsel submitted that an appeal against an order passed under Section 264 of the Income-tax Act, 1961, is not maintainable before the Tribunal. The assessee thus prayed for withdrawal of the appeal.
Held
The Tribunal considered the submissions of both parties and acknowledged the settled legal position that an appeal against an order passed under Section 264 of the Act is not maintainable before the Tribunal. Therefore, the assessee's prayer to withdraw the appeal was accepted.
Key Issues
Maintainability of an appeal before the Tribunal against an order passed under Section 264 of the Income-tax Act, 1961.
Sections Cited
264 of the Income-tax Act, 1961
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Income Tax Appellate Tribunal, “PATNA BENCH, PATNA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
order
: January 28, 2026 आदेश / ORDER
Per Sonjoy Sarma, Judicial Member:
The present appeal filed by the assessee is directed against the order passed by the CIT(Exemption) for the assessment year 2021-22.
At the time of hearing, the learned counsel for the assessee fairly submitted that against an order passed by the CIT (Exemption) under section 264 of the Income-tax Act, 1961, no appeal lies before the Tribunal. Accordingly, he prayed for withdrawal of the present appeal.
On the other hand, the ld. DR did not raise any objection to the prayer made by the assessee.
After considering the submissions of both sides and in view of the settled legal position that an appeal against an order passed under section 264 of the Act is not maintainable before the Tribunal, the prayer of the assessee is accepted. Accordingly, the appeal is dismissed as withdrawn.