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Income Tax Appellate Tribunal, DELHI BENCH “C”, DELHI
Before: SH. SUDHIR KUMAR & SH. MANISH AGARWALAND
Date of hearing: 20/08/2025 Date of Pronouncement: 20/08/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the revenue is directed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] vide order dated 07.01.2025 pertaining to A.Y. 2020-21.
The revenue has raised the following grounds in appeal:
Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the appeal of the assessee by deleting the addition made by the AQ amounting to Rs. 8,12,41,438/-consideration. on account of bonus for the year under
2. Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the appeal of the assessee by deleting the addition made by the AO amounting to Rs. 4,75,62,851/- on consideration. account of GST for the year under
3. Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the appeal of the assessee by deleting the addition made by the AD amounting to Rs 41,61,849/- on account of provident fund (Employer share) for the year under consideration.
4. Whether on the facts and circumstances of the case and in law, the NFAC has erred in allowing the appeal of the assessee by deleting the addition made by the AO amounting to Rs. 892/- on account of penalty u/s 37 of the Act
5. The appellant craves leave to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing of the appeal,
The Ld. DR for the assessee has submitted that he has wrongly filed two appeals on the same grounds. He wants to withdraw the present appeal as the other is pending before Tribunal.
The Ld. AR has no objection.
In view of the request of the Ld. DR the present appeal is dismissed as withdrawn.