What did the Tribunal hold?

The Tribunal allowed the Revenue's request to withdraw its appeal, finding no reason to reject the petition. Consequently, the appeal filed by the Revenue was dismissed as withdrawn.

The Revenue filed an appeal against an order passed by the National Faceless Appeal Centre. During the hearing, the Revenue filed a petition to withdraw its appeal. The assessee did not appear for the hearing.

What were the issues?

The primary issue was whether the Revenue should be permitted to withdraw its appeal, leading to its dismissal.

Which sections of the Income-tax Act were involved?

Section 253(2), Section 250, Section 143(2)

ITO vs Shri Bhooteshwar Pattina Sahakari… | s.253(2), 250 | ITAT Panaji 2026

Income Tax Appellate Tribunal, PANAJI BENCH, GOA

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

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

Pronounced: 08/01/2026

ORDER PER G. D. PADMAHSHALI, AM; The present appeal by the Revenue is instituted u/s 253(2) of the Income Tax Act, 1961 [‘the Act’ in short] challenges the order dt. 21/05/2025 passed u/s 250 of the Act by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’ in short] which in turn arisen from the regular assessment order dt. 22/09/2022 passed u/s 143(2) of the Act by the National Faceless e-Asstt. Centre, Delhi [‘Ld. AO’ in short] for assessment year 2020-21 [‘AY’ in short] ITAT-Panaji Page 1 of 2

The case was called out twice; none appeared at the behest of the respondent assessee. Having regard to facts of the case and issue involved, with the able assistance from Revenue, in the absence of assessee it deemed appropriate to proceed ex-parte u/r 25 of ITAT Rules, 1963. Noting no objection of the revenue we advanced accordingly.

During the course of hearing, the Ld. DR Uniyal sought our attention to the petition of withdrawal dt. 25/11/2025 filed by the Income Tax Office, Ward-(1), Sirsi and entreating contents thereof, prayed for withdrawal of appeal.

The said withdrawal petition perused and noted the contents thereof.

Finding no reasons to reject the request, we permit the withdrawal in very terms and dismiss the present appeal of the Revenue.

In result, the appeal of the revenue is DISMISSED as withdrawn.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

INCOME TAX OFFICER, WARD-1, SIRSI, SIRSI vs. SHRI BHOOTESHWAR PATTINA SAHAKARI SANGHA NIYAMITHA, SIRSI

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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