RAMKISHORE MALVIYA,JODHPUR vs. ITO, WARD-3(1), JODHPUR
Facts
The assessee filed an appeal against the NFAC order for AY 2013-14. Subsequently, the assessee filed an application to withdraw the appeal, stating that the PCIT had passed an order under Section 263 of the IT Act, and the Assessing Officer had passed a satisfactory assessment order after providing due opportunity.
Held
The Tribunal granted permission to the assessee to withdraw the appeal, as the assessee had received the requisite relief from the PCIT's order under Section 263 and the subsequent assessment order. The appeal was therefore dismissed as withdrawn.
Key Issues
The key legal issue was whether the assessee could withdraw an appeal after receiving satisfactory relief from a PCIT order under Section 263 and a subsequent assessment order.
Sections Cited
Section 263, Section 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 956/Jodh/2024 (Assessment Year – 2013-14) Ramkishor Malviya ITO Ward 3(1) Guru Kripa Niwas, Kumaro Ka Jodhpur Mandir, 1st B Road, Sardarpura, Jodhpur - 342001 PAN No. BBQPM 8502 F Assessee by None (Withdrawl application) Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual) Date of Hearing 17.02.2026. Date of Pronouncement 26.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by the assessee against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to NFAC/CIT(A)] dated 17.10.2024 with respect to assessment year 2013-14.
None attended for the assessee, however, he has filed an application dated 25.11.2025 wherein assessee has stated as under:
“In the case of above appeal, we may kindly be permitted to submit that Ld. CIT had passed the order u/s 263 of the I.T. Act and accordingly Ld. ITO has passed the assessment order after giving proper opportunity of hearing and made the assessment order for the year under appeal, which appellant had accepted as such
2 ITA No. 956/Jodh/2024 Asst. Year: 2013-14 we request before your Honour to kindly allow us to withdraw the appeal and obliage.”
From the above, it is evident that the assessee has been granted requisite relief by the ld. PCIT by order u/s 263 of the I.T. Act. The assessee being satisfied with the order of the Ld. PCIT and the consequent assessment order passed by the AO, u/s 263 read with Section 147 dated 26.06.2025 has requested to withdraw this instant appeal. The Ld. DR has no objection to the request of the assessee in withdrawing the appeal.
Accordingly, we grant permission to the assessee to withdraw the instant appeal as he has been granted relief by the Assessing Officer in the assessment order passed consequent to the 263 order passed by Ld. PCIT.
Thus, the instant appeal is dismissed as withdrawn.
Order pronounced in the open court on 26/02/2026.
Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 26/02/2026. Nimisha Sr. PS True Copy
3 ITA No. 956/Jodh/2024 Asst. Year: 2013-14
Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,
