RAMKISHORE MALVIYA,JODHPUR V. ITO, WARD-3(1), JODHPUR

ITA 956/JODH/2024

AI Insights

The case involves an appeal by the assessee, Ramkishor Malviya, against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the assessment year 2013-14. The appeal was filed following an order under section 263 of the Income Tax Act, which led to a reassessment by the Income Tax Officer (ITO). The assessee, after receiving the reassessment order, expressed satisfaction and requested to withdraw the appeal, which was supported by the Departmental Representative (DR) and granted by the Tribunal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840557 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 30-12-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P.R. MIRDHA; VIRTUAL
• Keywords: Revision of order
• Section: 147; 263

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 956/Jodh/2024 (Assessment Year – 2013-14) Ramkishor Malviya Guru Kripa Niwas, Kumaro Ka Mandir, 1st B Road, Sardarpura, Jodhpur - 342001 PAN No. BBQPM 8502 F ITO Ward 3(1) Jodhpur Assessee by None (Withdrawl application) Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual) Date of Hearing 17.02.2026. Date of Pronouncement 26.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by the assessee against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to NFAC/CIT(A)] dated 17.10.2024 with respect to assessment year 2013-14. 2. None attended for the assessee, however, he has filed an application dated 25.11.2025 wherein assessee has stated as under: “In the case of above appeal, we may kindly be permitted to submit that Ld. CIT had passed the order u/s 263 of the I.T. Act and accordingly Ld. ITO has passed the assessment order after giving proper opportunity of hearing and made the assessment order for the year under appeal, which appellant had accepted as such Printed from counselvise.com 2 ITA No. 956/Jodh/2024 Asst. Year: 2013-14 we request before your Honour to kindly allow us to withdraw the appeal and obliage.” 3. From the above, it is evident that the assessee has been granted requisite relief by the ld. PCIT by order u/s 263 of the I.T. Act. The assessee being satisfied with the order of the Ld. PCIT and the consequent assessment order passed by the AO, u/s 263 read with Section 147 dated 26.06.2025 has requested to withdraw this instant appeal. The Ld. DR has no objection to the request of the assessee in withdrawing the appeal. 4. Accordingly, we grant permission to the assessee to withdraw the instant appeal as he has been granted relief by the Assessing Officer in the assessment order passed consequent to the 263 order passed by Ld. PCIT. 5. Thus, the instant appeal is dismissed as withdrawn. Order pronounced in the open court on 26/02/2026. Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 26/02/2026. Nimisha Sr. PS True Copy Printed from counselvise.com 3 ITA No. 956/Jodh/2024 Asst. Year: 2013-14 Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER, Printed from counselvise.com "