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Facts
The assessee filed an appeal against the order of the CIT(A). The appeal was initially disposed of, but later restored for fresh hearing. The assessee subsequently decided to shut down its business.
Held
The Tribunal noted the assessee's application to withdraw the appeal due to business closure and the absence of objection from the Department. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal against the CIT(A)'s order due to business closure.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA
A.Y. 2009-10 Amserve Consultants Limited Assistant Commissioner of 15th Floor, Eros Corporate Income Tax, Circle 1(1), Towers, Vs. C. R. Building, Nehru Place, New Delhi I.P.Estate, New Delhi PAN: AAECA8626K (Appellant) (Respondent) Appellant by Sh. Utkarsa Gupta, Advocate Respondent by Sh. Ajay Kumar Arora, Sr. DR Date of Hearing 12/08/2025 Date of Pronouncement 12/08/2025 ORDER
PER AVDHESH KUMAR MISHRA, AM
The appeal filed by the assessee is directed against the order dated 11.03.2023 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), New Delhi [In Short ‘the CIT(A)’].
At the outset, the Ld. Authorized Representative (‘AR’) submitted an application dated 08.08.2025, which reads as under:
“Sub: Request for withdrawal of appeal In reference to subject matter, the Appellant wishes to submit as under: A) Background:
Amserve Consultants Limited a) The subject appeal was disposed-off by Hon'ble Income Tax Appellate Tribunal, Delhi Bench (hereinafter referred to as "Hon'ble ITAT) vide order dated 12 October 2023. b) Subsequently, the Appellant filed a Miscellaneous Application (MA 165/Del/2024) against the aforesaid order. c) The said Miscellaneous Application was disposed-off vide order dated 16 May 2025 wherein the Hon'ble ITAT recalled its order dated 12 October 2023 in respect of ground no 2 and ground no. 4 d) Accordingly, the subject appeal was restored for fresh hearing and adjudication in respect of ground no. 2 and 4. e) Given the above background, the Appellant would like to apprise your Honor that the Appellant has decided to shut down its business. f) Therefore, the Appellant no longer wishes to pursue the subject appeal further and requests for withdrawal of subject appeal.”
We have heard both parties and have perused material available on the record. The above application is self-explanatory. The assessee wants to withdraw this appeal. The Ld. Senior Departmental Representative has no objection to that. Accordingly, this appeal is dismissed as withdrawn.
In view of the above, the appeal of the assessee stands dismissed as withdrawn.