RAGHAV BAHL,DELHI vs. PR. CIT (CENTRAL), KANPUR, KANPUR

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ITA 234/LKW/2024Status: DisposedITAT Lucknow02 May 2024AY 2015-16Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)6 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the application for withdrawal filed by the assessee. The Tribunal allowed the assessee to withdraw the aforesaid appeals. Consequently, the seven appeals filed by the assessee against the orders of the Pr. CIT (Central), Kanpur for assessment years 2013-14 to 2019-20 were dismissed as withdrawn. The ratio decidendi is that an assessee has the right to withdraw their appeals, and the Tribunal will grant such permission, leading to the dismissal of the appeals as withdrawn. No issue was left undecided.

What were the facts?

The assessee, Raghav Bahl, filed seven appeals before the Income Tax Appellate Tribunal (ITAT), Lucknow Bench "B", against separate orders passed by the Principal Commissioner of Income Tax (Pr. CIT), Central, Kanpur. The assessment years under challenge are 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, and 2019-20. The assessee subsequently filed an application dated 25.04.2024, received by the Registry on 29.04.2024, seeking withdrawal of these appeals. The appeals were heard on 02.05.2024 and pronounced on the same date.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeals filed against the orders of the Pr. CIT (Central), Kanpur for the assessment years 2013-14 to 2019-20? Assessee's Contention: The assessee, through an application dated 25.04.2024, requested the withdrawal of all seven appeals. No specific legal provisions or precedents were cited in the judgment for this request, other than the application itself. Revenue's Contention: The judgment records the presence of the CIT(DR) representing the respondent (revenue) but does not detail any specific arguments or contentions made by the revenue regarding the withdrawal application. The judgment does not record any argument for the revenue on this issue.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA

For Appellant: Application for withdrawal
For Respondent: Smt. Namita S Pandey, CIT(DR)

PER BENCH: These seven appeals have been filed by the assessee against the separate orders passed by the ld. Pr. CIT (Central), Kanpur for assessment years 2013-14, 2014-15, 2015-16, 2016- 17, 2017-18, 2018-19 & 2019-20. 2. The assessee has moved an application dated 25.4.2024, received by the Registry of this office on 29.4.2024, for withdrawal of the appeals. Accordingly, the assessee is hereby allowed to withdraw the aforesaid appeals. 3. In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 02/05/2024.

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