KHVATEC INDIA PRIVATE LIMITED,GAUTAM BUDDHA NAGAR vs. ASSESSING OFFICER, NOIDA UP

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ITA 5650/DEL/2024Status: DisposedITAT Delhi20 August 2025AY 2021-22Bench: SHRI SUDHIR PAREEK (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)5 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the assessee's request for withdrawal as the appeal had become infructuous. The Revenue did not object to the withdrawal.

What were the facts?

The assessee preferred an appeal against the Final Assessment Order. At the time of hearing, the assessee informed that they did not wish to press the appeal and wanted to withdraw it due to procedural reasons where two appeal numbers were allotted for the same grounds.

What were the issues?

Whether the assessee can be permitted to withdraw the appeal when it has become infructuous and the Revenue has no objection.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘I’: NEW DELHI

Before: SHRI SUDHIR PAREEK & SHRI MANISH AGARWAL

For Appellant: Shri Prem Lamba, CA
For Respondent: Shri Dharm Veer Singh, CIT(DR)
Hearing: 20.08.2025Pronounced: 20.08.2025

The aforetitled appeal has been preferred by the assessee against the Final Assessment Order dated 28.09.20224 passed by the Learned Assessing Officer u/s 143(3) read with Section 144C (13) r.w.s. s. 144B of the Income-tax Act, 1961 (“the Act”), pursuant to ITA No.-5650/Del/2024 KHVATEC India Pvt. Ltd. the directions of the Dispute Resolution Panel Dated 30.08.2024 for the Assessment Year 2021-22.

At the time of hearing before us, Ld. AR for Assessee informed 2. that the assessee did not wish to press this appeal; and that the assessee wished to withdraw this appeal. However, the assessee emailed a written petition, wishes to withdraw the appeal. In the said petition, it has been stated that the assessee no longer wishes to press and desires to withdraw the same. The relevant contents of the same are reproduced as under:

“The Appellant respectfully submits that it wishes to withdraw ITAT Appeal No. 5650/Del/2024 for AY 2021-22 from the ongoing appeal proceedings. It is submitted that due to procedural reasons, two appeal numbers were inadvertently allotted for the same Grounds of Appeal while filing a clarification against the defective notice issued by your good office. Since the other appeal pertaining to the same matter is already under consideration before the Hon’ble Tribunal, the present appeal (No. 5650/Del/2024) is redundant. In view of the above, the appellant humbly requests that the aforesaid appeal may kindly be treated as withdrawn.”

3.

The learned Commissioner of Income Tax (Departmental Representative) (“Ld. CIT(DR)”, for short) did not object to withdrawal of the appeal by Assessee.

ITA No.-5650/Del/2024 KHVATEC India Pvt. Ltd. 4. In light of the written request for withdrawal by the assessee, and there being no objection from the Revenue, carefully perused the records, it is expedient to grant the assessee / appellant’s desired leave to withdraw the appeal, as it has become infructrous. Accordingly, the same is granted, and consequently, this appeal has been dismissed as withdrawn. The appeal is disposed of accordingly.

5.

In the result, appeal of the assessee is dismissed as withdrawn, as indicated above.

Order pronounced in open court on 20.08.2025

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