The ITAT dismissed the assessee’s appeals after a withdrawal request was filed.

The ITAT dismissed the assessee’s appeals after a withdrawal request was filed.

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed three appeals filed by the assessee, Shri Baljit Singh Sidhu, for the assessment year 2012-13, after the assessee formally requested their withdrawal.

Withdrawal Request

• The assessee, Shri Baljit Singh Sidhu, had filed three separate appeals against the orders of the Commissioner of Income-tax (Appeals) [CIT(A)], NFAC, Delhi.
• During the hearing on October 8, 2025, the assessee’s counsel submitted a written application dated October 7, 2025.
• The application explicitly stated that, as per the assessee’s instructions, they wished to withdraw all the captioned appeals.

Decision

• The Senior Departmental Representative for the Revenue did not raise any objection to the withdrawal request.
• The Tribunal Bench accepted the assessee’s request.
• Consequently, all three appeals were formally dismissed as withdrawn.

Key Takeaways

• Right to Withdraw: An appellant has the procedural right to withdraw their appeal at any stage before a final judgment is delivered.
• Consequence of Withdrawal: The standard legal outcome of a withdrawal request is the dismissal of the appeal, which brings the appellate proceeding to an end.
• Finality of Lower Order: When an appeal is dismissed as withdrawn, the order that was being challenged (in this case, the CIT(A)’s order) becomes the final and binding order in the matter.