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Facts
The assessee preferred an appeal against the order of the Ld. National Faceless Appeal Centre (NFAC) for AY 2022-23, which arose from an assessment order passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961.
Held
The Tribunal noted that the assessee's counsel submitted that the assessee decided not to pursue the appeal. The Ld. DR had no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal needs to be pursued by the assessee. The appeal was dismissed as withdrawn by the assessee.
Sections Cited
143(3), 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
This appeal is preferred by the Assessee against the order dated 27.06.2025 of the Ld. National Faceless Appeal Centre (NFAC) (hereinafter Order No : ITBA/NFAC/S/250/2025-26/1077899724(1) arising out of the order dated 20.03.2024 passed u/s 143(3) r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Assessment Unit, Income Tax Department for AY: 2022-23.
At the very out, the Ld. Counsel appearing for the assessee submitted that assessee has decided to not to pursue the appeal before this Tribunal.
Ld. DR has no objection.
The appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 02.12.2025