ASHOK KUMAR MALOO, RAIPUR,RAIPUR V. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

MA 26/RPR/2025

AI Insights

The case involves a miscellaneous application (M.A. No.26/RPR/2025) filed by Ashok Kumar Maloo, which arose from a previous order by the Income Tax Appellate Tribunal in ITA No.308/RPR/2025 for the assessment year 2017-18. The application was filed under section 254(2) of the Income Tax Act, 1961, seeking a review or rectification of the earlier order. However, on 30.01.2026, the assessee submitted an application to withdraw the miscellaneous application. The Senior Departmental Representative did not object to this withdrawal, leading to the dismissal of the application as withdrawn on 23.02.2026.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839445 (ITAT-RAIPUR)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 16-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No.26/RPR/2025 (Arising out of ITA No.308/RPR/2025) Ǔनधा[रण वष[/Assessment Year : 2017-18 Ashok Kumar Maloo Ground Floor, Halwai Line, Sadar Bazar, Raipur (C.G.)-492 001 PAN: ADTPM9149C .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : None (Withdrawal Application) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 20.02.2026 घोषणा कȧ तारȣख / Date of Pronouncement : 23.02.2026 Printed from counselvise.com 2 MA No.26/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned Miscellaneous Application has been filed by the assessee arising out of order passed by the Tribunal in ITA No.308/RPR/2025 for assessment years 2017-18, dated 18.06.2025 u/s.254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The assessee has filed an application for withdrawal of the captioned miscellaneous application dated 30.01.2026 stating as follows: Printed from counselvise.com 3 MA No.26/RPR/2025 Printed from counselvise.com 4 MA No.26/RPR/2025 3. The Ld. Sr. DR did not raise any objection regarding the withdrawal of the captioned miscellaneous application. 4. Having heard the submissions of the parties herein, the assessee is permitted to withdraw the captioned miscellaneous application. Accordingly, the captioned miscellaneous application filed by the assessee is dismissed as withdrawn. Printed from counselvise.com 5 MA No.26/RPR/2025 5. In the result, miscellaneous application of the assessee is dismissed as withdrawn. Order pronounced in open court on 23rd February, 2026. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 23rd February, 2026. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur Printed from counselvise.com "