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Facts
The assessee filed an appeal against the order of the Commissioner of Income-tax (Appeals) for the assessment year 2012-13. Subsequently, the assessee requested to withdraw the appeal (ITA No.240/Del/2025), explaining that this appeal number was inadvertently generated while correcting defects in an earlier online appeal (ITA No.5947/Del/2024). The Senior DR did not object to the withdrawal.
Held
The Tribunal allowed the assessee's request to withdraw the appeal. Consequently, the present appeal was dismissed as withdrawn.
Key Issues
Whether the assessee should be permitted to withdraw an appeal that was filed inadvertently due to a technical error during the process of rectifying defects in a previously filed appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI FRIDAY BENCH-A: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI SHAMIM YAHYA
: Respondent by : Shri Vikram Singh Sharma, Senior DR. Date of hearing : 18.07.2025 Date of pronouncement : 18.07.2025 ORDER
Per Mahavir Singh, Vice President :
This appeal by the assessee is arising out of the order of learned Commissioner of Income-tax (Appeals), NFAC, New Delhi dated 30th October, 2023 for the assessment year 2012-13.
The assessee has filed a letter dated 2nd July, 2025 stating that the assessee wants to withdraw this appeal for the reason that inadvertently, a fresh appeal number i.e., was generated when the assessee had filed corrected documents for removing certain defects in the first appeal i.e. which was filed online. Hence, it was prayed that the assessee may be allowed to withdraw the present appeal filed by it.
On query from the Bench, learned Senior DR has not raised any objection for withdrawal of the appeal.
Considering the aforesaid and after going through the facts and circumstances of the case, we allow the request of the assessee to withdraw the present appeal. Hence, the appeal is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the open Court on 18th July, 2025.