Bipin Jashvantlal Desai Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad Allows Withdrawal: Political Donation Appeal Dismissed as Assessee Opts Fresh Start Before AO
Assessee filed appeal before Tribunal challenging addition of ₹5,00,000/- towards alleged non-genuine political donation. Assessee raised grounds regarding denial of cross-examination, violation of natural justice, & non-grant of adjournment by CIT(A)/NFAC. During hearing, Assessee submitted a letter dated 26.11.2025 conveying intention to withdraw the appeal, stating that CIT(A) has already set aside matter to AO for de-novo adjudication u/s 251(1)(a) & AO has initiated fresh proceedings. Considering the request, Tribunal dismissed the appeal as withdrawn.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee against the appellate order dated 28.03.2025 passed by the Commissioner of Income Tax(Appeal)/National Faceless Appeal Centre(NFAC) Delhi, relating to the Assessment Year 2019-20.
2. The assessee has raised the following grounds of appeal:
1. “AO has wrongly disallowed genuine donation of Rs.500,000/- given to the registered political party purely on assumption without giving me an opportunity of cross examination. The AO has not followed the principle of natural justice and his act is out ambit of law and the Commissioner of Income Tax (Appeal) has also ignore the facts of case and not given justice to my case
2. The Commissioner of Income Tax (Appeal) has not given me an opportunity to submit the statement of facts and grounds of appeal since the assessee has requested the Commissioner of Income Tax (Appeal) to adjourn the hearing to another date convenient to him, inspite of assessee’s request he has not given the adjournment and wrongly passed the order confirming addition of Rs.500,000/-.
3. The Commissioner of Income Tax (Appeal) failed to provide sufficient opportunity to the appellant to explain the nature of the transaction, thereby violating principles of Natural Justice. The addition has been considered by CIT(Appeal) without proper reasoning or legal justification, ignoring the documents and explanations provided to the Assessing Officer”.
3. At the outset, we notice that the assessee has filed a letter dated 26.11.2025 stating its intension to withdraw the appeal. The relevant extract of the letter is reproduced as under:
“…in the present case, the CIT(A) has set aside the appeal to the file of AO as per Section 251(1)(a) of the Act for denovo adjudication. Pursuant to same, AO initiated proceedings (Relevant notices are attached herewith) and accordingly, appellant prays for withdrawal of appeal. Your honour is requested to allow for withdrawal of appeals and oblige…”
4. In view of the above, we dismiss the appeal of the assessee as withdrawn.
