ITAT Rajkot Judgments — February 2025

The Tribunal noted that the assessee had prayed for withdrawal of the appeal and the Revenue had no objection. Accordingly, the Tribunal allowed the assessee to withdraw the appeal.

The ITAT, Rajkot Bench, had previously quashed the order passed under Section 263. Based on this, the CIT(A) held that all subsequent proceedings, including the assessment order under Section 143(3) read with Section 263, were infructuous and thus quashed the order and allowed the appeal.

The Tribunal considered the assessee's request for withdrawal of the appeals. The revenue representative did not object to the withdrawal. The Tribunal allowed the assessee to withdraw the appeals.