INCOME TAX OFFICER, WARD-1, SIRSI, SIRSI V. SHRI BHOOTESHWAR PATTINA SAHAKARI SANGHA NIYAMITHA, SIRSI

ITA 305/PAN/2025

AI Insights

The case involved an appeal by the Revenue against an order passed by the National Faceless Appeal Centre, Delhi, which arose from a regular assessment order by the National Faceless e-Assistant Centre, Delhi, for the assessment year 2020-21. The appeal was filed under section 253(2) of the Income Tax Act, 1961. During the proceedings, the Revenue sought to withdraw the appeal, and the tribunal, noting no objection from the Revenue and in the absence of the respondent, allowed the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826500 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: 2020-2021
• Appeal Filed On: 24-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIJJULA UNIYAL LD.

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA ITAT-Panaji Page 1 of 2 BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. ITA No. 305/PAN/2025 निर्धारण वर्ा / Assessment Year : 2020-21 Income Tax Officer Ward-(1), Sirsi. . . . . . . . Appellant बिधम / V/s Shri Bhooteshwar Pattina Sahakari Sangh Niyamita CP Bazar, Opp. Union Bank, Sirsi, Sirsi - 581401 PAN : AAUAS5459A . . . . . . . Respondent Represented Assessee by: None for the Assessee Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing: 08/01/2026 Date of Pronouncement : 08/01/2026 ORDER PER G. D. PADMAHSHALI, AM; The present appeal by the Revenue is instituted u/s 253(2) of the Income Tax Act, 1961 [‘the Act’ in short] challenges the order dt. 21/05/2025 passed u/s 250 of the Act by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’ in short] which in turn arisen from the regular assessment order dt. 22/09/2022 passed u/s 143(2) of the Act by the National Faceless e-Asstt. Centre, Delhi [‘Ld. AO’ in short] for assessment year 2020-21 [‘AY’ in short] Printed from counselvise.com ITO Vs Shri Bhooteshwar Pattina Sahakari Sangh Niyamita ITA No.305/PAN/2025, AY: 2020-21 ITAT-Panaji Page 2 of 2 2. The case was called out twice; none appeared at the behest of the respondent assessee. Having regard to facts of the case and issue involved, with the able assistance from Revenue, in the absence of assessee it deemed appropriate to proceed ex-parte u/r 25 of ITAT Rules, 1963. Noting no objection of the revenue we advanced accordingly. 3. During the course of hearing, the Ld. DR Uniyal sought our attention to the petition of withdrawal dt. 25/11/2025 filed by the Income Tax Office, Ward-(1), Sirsi and entreating contents thereof, prayed for withdrawal of appeal. 4. The said withdrawal petition perused and noted the contents thereof. Finding no reasons to reject the request, we permit the withdrawal in very terms and dismiss the present appeal of the Revenue. 5. In result, the appeal of the revenue is DISMISSED as withdrawn. U/r 34 of ITAT Rules, order pronounced in the open court on the date mentioned herein above. -S/d- -S/d- PAVAN KUMAR GADALE G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER Panaji, Dated : 08th day of January, 2025 Copy of the Order forwarded to : 1.अपीलधर्थी / The Applicant 2. प्रत्यर्थी / The Respondent. 3. The CIT-(A)/NFAC Concerned. 4. The Pr.CIT, Panaji 5. DR, ITAT, Panaji Bench, Goa 6.गधर्ाफ़धइल / Guard File. By Order Sr. Private Secretary ITAT, Panaji. Printed from counselvise.com "