What did the Tribunal hold?

The Income Tax Appellate Tribunal allowed the assessee's request to withdraw the appeal, as the Revenue had no objection. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order passed by the National Faceless Appeal Centre, Delhi, which arose from an assessment order for AY 2013-14. During the hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

The primary legal issue was whether the assessee could withdraw their appeal filed under Section 253(1) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 253(1), Section 250, Section 143(1)

Archana Prasad Kudchadkar, Margao vs ITO | s.253(1), 250 | ITAT Panaji 2026

Income Tax Appellate Tribunal, PANAJI BENCH, GOA

Before: HON’BLE SHRI PAVAN KUMAR GADALE & SHRI G. D. PADMAHSHALI

For Appellant: Mr D E Robinson [‘Ld. AR’]

For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Pronounced: 10/02/2026

Represented Assessee by : Mr D E Robinson [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 09/02/2026 Date of Pronouncement : 10/02/2026 ORDER PER G. D. PADMAHSHALI, AM; This appeal of the assessee is instituted u/s 253(1) of the Income Tax Act, 1961 [‘the Act’ in short] challenges the DIN & Order No. ITBA/NFAC/S/250/2022-23/1048246075 dt. 26/12/2022 passed u/s 250 of the Act by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’ in short] which in turn arisen from the order of assessment dt. 22/03/2016 passed u/s143(1) of the ITAT-Panaji Page 1 of 2

Archana Prasad Kudchodkar Vs ITO, Margao AY: 2013-14 Act by the Income Tax Officer, Ward-3, Margao, Goa [‘Ld.

AO’ in short] for assessment year 2013-14 [‘AY’ in short]

During the course of hearing, the Ld. AR sought our attention to the appellant’s letter dt. 09/02/2026 seeking to withdraw the present appeal. Entreating contents thereof, the Ld. AR prayed for withdrawal of appeal. The Revenue expressed no-objection in allowing such withdrawal request.

The application for withdrawal endorsed by the registry as received vide inward no 310 dt 09/02/2026 perused and noted the contents thereof. Finding no reasons to reject the request, we permit the withdrawal and dismiss the present appeal of the appellant.

In result, the appeal of the assessee is DISMISSED as withdrawn. U/r 34 of ITAT Rules, order pronounced in the open court on the date mentioned herein above.

ARCHANA PRASAD KUDCHADKAR,MARGAO vs. INCOME TAX OFFICER, WARD - 3, MARGAO

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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