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Facts
The assessee filed an appeal against an order of the CIT(A) for AY 2012-13, which arose from an assessment framed under Section 144/147. During the hearing, the assessee's counsel submitted a letter requesting to withdraw the appeal.
Held
The tribunal accepted the assessee's request for withdrawal as the Senior Departmental Representative had no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
The primary issue was the assessee's request to withdraw the appeal, which the tribunal had to decide whether to accept.
Sections Cited
Section 144, Section 147
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Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & SHRI UDAYAN DAS GUPTA, JM
(िनधा�रण वष� / Assessment Year: 2012-13) Shri Sohan Lal ITO बनाम/ Mohalla Sarhandian, Rahon Nawanshahr Nawanshahr Vs. SBS Nagar, Punjab - 144517 Punjab - 144514 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AWHPL-8886-C (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Sandeep Vijh (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 02-02-2026 घोषणाकीतारीख /Date of Pronouncement 02-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012- 13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 30-12-2024 in the matter of an assessment framed by Ld. AO u/s 144 / 147 on 09-08-2019.
During hearing, the registry placed on record a letter dated 31.01.2026 filed by assessee’s counsel seeking withdrawal of the appeal. The Ld. Sr. DR did not raise any objection to the same.
Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn. Order pronounced on 02nd February, 2026.