What did the Tribunal hold?

The Tribunal considered the application for withdrawal and the no objection from the Departmental Representative. The appeal was dismissed as withdrawn.

The appeal filed by the assessee was decided by the Tribunal in 2013, but later recalled. The assessee's counsel submitted an application to withdraw the appeal, stating the assessee no longer wishes to pursue it.

What were the issues?

Whether the assessee can withdraw their appeal, and if so, what is the consequence of such withdrawal.

Shri Umesh Chand Jain, Haridwar vs DCIT | ITAT Delhi 2025

Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI AVDHESH KUMAR MISHRA

Hearing: 10/10/2025Pronounced: 10/10/2025

A.Y. 2008-09 M/s. Umesh Chand Jain Deputy Commissioner of Ahinsa Sadan, Income Tax, Ranipur More, Vs. Haridwar Haridwar (UP) PAN: ABOPJ7203R (Appellant) (Respondent) Appellant by Sh. R R Maurya, Advocate Respondent by Sh. Ajay Kumar Arora, Sr. DR Date of Hearing 10/10/2025 Date of Pronouncement 10/10/2025 ORDER

PER AVDHESH KUMAR MISHRA, AM

The appeal No. 5788. Del.2012, Assessment Year (‘AY’) 2008-09 was decided vide order dated 17.12.2013 by the Tribunal which was, later on, recalled vide M.A. 691.Del.2017 dated 16.05.2025 to be decided on the merit.

At the outset, the Ld. counsel submitted an application dated 10.10.2025, which reads as under:

“Sub: Application for withdrawal of appeal Hon'ble Member (s) The above-captioned appeal is fixed for hearing on 10.10.2025 before the Hon'ble Bench. 1

I have spoken to the assessee's Chartered Accountant, Mr. P. D. Mehta, who has informed me telephonically that the assessee does not wish to pursue the present appeal any further. In view of the above, it is most respectfully prayed that the Hon'ble Tribunal may kindly permit the withdrawal of the appeal and treat the same as dismissed as withdrawn.”

We have heard both parties and have perused material available on the record. The above application is self-explanatory. The assessee wants to withdraw this appeal. The Ld. Senior Departmental Representative has no objection to that. Accordingly, this appeal is dismissed as withdrawn.

In view of the above, the appeal of the assessee stands dismissed as withdrawn.

SHRI UMESH CHAND JAIN,HARIDWAR vs. DCIT, HARIDWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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