GEOMIN INDUSTRIES PRIVATE LIMITED,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JABALPUR
Facts
The assessee, Geomin Industries Pvt Ltd, filed an appeal against the order of the PCIT for the assessment year 2018-19. During the hearing, the assessee's representative requested to withdraw the appeal.
Held
The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, as the assessee did not wish to press it and the Departmental Representative had no objection.
Key Issues
The primary legal issue was whether the assessee's appeal should be allowed to be withdrawn, effectively dismissing the case without a decision on merits.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JABALPUR BENCH “DB”, JABALPUR
Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA
(A) This appeal vide I.T.A. No.87/JBP/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 28.03.2024 (DIN & Order No.ITBA/REV/F/REV5/2023-24/1063548522(1) of Principal Commissioner of Income Tax, Jabalpur-1 [“PCIT” for short]. (B) At the time of hearing, the Ld. Authorized Representative of the assessee submitted that the assessee did not want to press the appeal and sought permission to withdraw the appeal. Learned Departmental Representative for Revenue has expressed no objection. Accordingly, the appeal is dismissed as withdrawn, being not pressed. (C) In the result, the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open court on 12/02/2026 [KUL BHARAT] [ANADEE NATH MISSHRA] VICE PRESIDENT ACCOUNTANT MEMBER Dated:12/02/2026 Vijay Pal Singh (Sr. PS) Assessment Year: 2018-19 2 Copy of the order forwarded to :
The Appellant
The Respondent.
Concerned CIT
D.R., I.T.A.T., Jabalpur