INCOME TAX OFFICER, WARD-1, SIRSI, SIRSI vs. SHRI BHOOTESHWAR PATTINA SAHAKARI SANGHA NIYAMITHA, SIRSI
Facts
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.
Held
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 Consequently, the appeal filed by the Revenue was dismissed as withdrawn.
Key Issues
The primary issue was whether the Revenue should be permitted to withdraw its appeal, leading to its dismissal.
Sections Cited
Section 253(2), Section 250, Section 143(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH, GOA
Before: HON’BLE SHRI PAVAN KUMAR GADALE & SHRI G. D. PADMAHSHALI
IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. ITA No. 305/PAN/2025 निर्धारण वर्ा / Assessment Year : 2020-21 Income Tax Officer Ward-(1), Sirsi. . . . . . . . Appellant बिधम / V/s Shri Bhooteshwar Pattina Sahakari Sangh Niyamita CP Bazar, Opp. Union Bank, Sirsi, Sirsi - 581401 PAN : AAUAS5459A . . . . . . . Respondent Represented Assessee by: None for the Assessee Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 08/01/2026 Date of Pronouncement : 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
ITO Vs Shri Bhooteshwar Pattina Sahakari Sangh Niyamita ITA No.305/PAN/2025, AY: 2020-21
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.
-S/d- -S/d- PAVAN KUMAR GADALE G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER Panaji, Dated : 08th day of January, 2025 Copy of the Order forwarded to : 1.अपीलधर्थी / The Applicant 2. प्रत्यर्थी / The Respondent. 3. The CIT-(A)/NFAC Concerned. 4. The Pr.CIT, Panaji 5. DR, ITAT, Panaji Bench, Goa 6.गधर्ाफ़धइल / Guard File. By Order Sr. Private Secretary ITAT, Panaji. ITAT-Panaji Page 2 of 2
