NARESH KUMAR,BALACHAUR vs. INCOME TAX OFFICER, MAWAMSHAHR
Facts
The assessee filed an appeal against an order of the CIT(A) for AY 2015-16, which arose from an order passed by the AO under Section 154. The assessee's counsel filed a withdrawal application stating that the matter had already been set aside by the Tribunal to the CIT(A) in a previous order, rendering the current appeal infructuous.
Held
The Tribunal accepted the assessee's prayer for withdrawal, noting that the matter had already been set aside to the CIT(A) in a prior Tribunal order. Consequently, the appeal was dismissed as withdrawn.
Key Issues
The primary issue was whether the appeal was still maintainable given that the underlying matter had already been remanded by the Tribunal to the CIT(A).
Sections Cited
Section 154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & SHRI UDAYAN DAS GUPTA, JM
IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AMRITSAR PHYSICAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND SHRI UDAYAN DAS GUPTA, JM
आयकर अपील सं. / ITA No.206/ASR/2025 (निर्धारण वर्ा / Assessment Year: 2015-16) Shri Naresh Kumar ITO बिधम/ VPO Nawapind, Taprian Bhatti Colony Vs. Tehsil Balachaur, Nawanshahar-144521 Nawanshahar-144514 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. DSSPK-2370-A (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant by : Withdrawal Application dated 10-01-2026 प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 09-01-2025 in the matter of an order passed by Ld. AO u/s 154 on 18-09-2023. 2. During hearing, the registry placed on record withdrawal application from assessee’s counsel on the ground that the matter has already been set aside by Tribunal to Ld. CIT(A) in ITA No.59/Asr/25 vide order dated 11-08-2025 and therefore, this appeal has become
infructuous. The Ld. Sr. DR did not raise any objection against the same. 3. Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn. Order pronounced on 20th January, 2026.
Sd/- Sd/- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 20-01-2026 आदेश की प्रनिनलनप अग्रेनर्ि /Copy of the Order forwarded to : 1. अपीलाथी/Appellant 2. प्रत्यथी/Respondent 3. आयकरआयुक्त/CIT 4. ववभागीयप्रवतवनवि/DR 5. गार्डफाईल/GF ASSISTANT REGISTRAR
ITAT AMRITSAR