Appeals Dismissed as Not Pressed at Assessee’s Request: ITAT Allahabad in Kailash Jaiswal vs ACIT (Central Circle)

Facts of the Case

The assessee, Shri Kailash Jaiswal, filed two appeals before the Income Tax Appellate Tribunal, Allahabad Bench, for Assessment Years 2008-09 and 2013-14. The appeals were directed against separate appellate orders passed by the Commissioner of Income Tax (Appeals) dated 03.01.2023 and 10.03.2023.

During the course of hearing before the Tribunal, the Authorized Representative for the assessee submitted that the appeals were not being pressed.

 Issues Involved

1. Whether the appeals should be adjudicated on merits when the assessee does not wish to press them.
2. Whether the Tribunal can dismiss appeals as not pressed based on the assessee’s request.

 Petitioner’s (Assessee’s) Submissions

The assessee expressly submitted before the Tribunal that both appeals were not being pressed and requested that the same be dismissed accordingly.

 Respondent’s (Revenue’s) Submissions

The learned Departmental Representative for the Revenue raised no objection to the assessee’s request for dismissal of the appeals as not pressed.

 Court Order / Findings

The ITAT observed that the assessee had chosen not to press the appeals and that the Revenue had no objection to such withdrawal. In view of the submissions made by both parties, the Tribunal dismissed both appeals as not pressed.

 Important Clarification 

Where an assessee expressly states before the Tribunal that an appeal is not being pressed, the Tribunal is justified in dismissing the appeal as not pressed without entering into the merits of the case.

Link to download the order - https://www.mytaxexpert.co.in/uploads/1770872666_KAILASHJAISWALGORAKHPURVS.ACITCCALLAHABAD.pdf  

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