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Facts
The assessee, Geeta Nichilani, filed an appeal against the order of the CIT(Appeals)/NFAC for the assessment year 2021-22. During the hearing, the assessee's counsel submitted an application to withdraw the appeal.
Held
The Income Tax Appellate Tribunal (ITAT) permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
Key Issues
The primary legal issue was whether the assessee should be permitted to withdraw her appeal before the ITAT.
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Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 11.11.2025 for the assessment year 2021-22 as per the grounds of appeal on record.
At the very outset, the Ld. Counsel for the assessee by filing an application dated 26.02.2026 submitted that he intends to withdraw the captioned appeal. The relevant contents of the said letter are extracted as follows:
The Ld. Sr. DR did not raise any objection regarding withdrawal of the captioned appeal filed by the assessee.
Having heard the submissions of the parties herein, I permit the assessee to withdraw the captioned appeal. Accordingly, the present appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in open court on 26th day of February, 2026.