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2026 Supreme(Online)(ITAT) 14457

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
Manu Kumar Giri, Judicial Member, S.R. Raghunatha, Accountant Member
Tyre World Llp – Appellant
Versus
Addl/Jcit(A)-3 – Respondent
ITA Nos. 2083, 2084 & 2085/Chny/2026



Advocates:
For the Appellants/Petitioners: None
For the Respondents: M. Subashri

Appellate courts may allow an appellant to withdraw an appeal, provided there is no objection from the respondent and the request is made through formal documentation.

Headnote:The assessee preferred appeals against the orders of the Commissioner of Income Tax (Appeals). The matter involved an assessment of liability for three distinct assessment years. The issue before the court was whether the appellant could be permitted to withdraw the appeals in view of identical matters pending before another jurisdictional bench of the tribunal. The court considered the written requests filed by the appellant seeking withdrawal of the appeals. Upon noting the absence of any objection from the Departmental Representative regarding the said request, the court observed that no prejudice would be caused by allowing such withdrawal. The appeals are dismissed as withdrawn.

Table of Content
1. granting permission to withdraw appeals without objection from the opposing party. (Para 1 , 2 , 3 , 4 , 5)

आदेश / O R D E R

Per Bench:

The present appeals preferred by the assessee arise from the orders passed by the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-3, Chennai [‘CIT(A)’], all dated 28.11.2025, pertaining to Assessment Years 2021-22, 2022-23, and 2023-24.

2. None appeared on behalf of the assessee at the time of hearing. However, separate letters dated 03.06.2026 were filed before the Bench for all three assessment years, seeking permission to withdraw the appeals on the ground that identical matters are already pending before the Hyderabad Bench of the Tribunal in ITA Nos. 377 to 379/HYD/2026.

3. On the other hand, the Ld. Departmental Representative, Ms. M. Subashri, JCIT, appearing for the Revenue, did not raise any objection to the assessee’s request for withdrawal as conveyed through the letters dated 03.06.2026.

4. We have considered the submissions on record and examined the letters dated 03.06.2026 filed by the assessee. In view of the absence of any objection from the Learned Departmental Representative, permission is granted to the assessee to withdraw the present appeals.

5. Accordingly, the appeals filed by the assessee stand dismissed as withdrawn.

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