PARYKAM AUTO PVT LTD,DELHI vs. INCOME TAX OFFICER, C. R. BUILDING,DELHI

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ITA 3689/DEL/2025Status: DisposedITAT Delhi18 July 2025AY 2014-15Bench: SHRI MAHAVIR SINGH (Vice President), SHRI SHAMIM YAHYA (Accountant Member)2 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 considered the assessee's request for withdrawal and noted that the Senior DR had no objection. Consequently, the Tribunal allowed the withdrawal request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. Subsequently, the assessee requested to withdraw this appeal, stating that it was inadvertently filed as a second appeal to correct a defect (incorrect respondent's name) in an original appeal filed earlier.

What were the issues?

Whether the assessee should be permitted to withdraw an appeal that was filed inadvertently as a second appeal to rectify a defect in a previously filed original appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI FRIDAY BENCH-G: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI SHAMIM YAHYA

For Respondent: Shri Vikram Singh Sharma, Senior DR
Hearing: 18.07.2025Pronounced: 18.07.2025

Appellant by : None. 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 :

1.

This appeal by the assessee is arising out of the order of learned Commissioner of Income-tax (Appeals), New Delhi dated 21st June, 2024 for the assessment year 2014-15.

2.

The assessee has filed a letter which is received on 14th July, 2025 stating that the assessee wants to withdraw this appeal for the reason that the assessee has inadvertently filed a second appeal on 3rd June, 2025 in an attempt to rectify the defect relating to the incorrect mention of the respondent's name in the original appeal, which was filed on 26th May, 2025 as ITA No.3456/Del/2025. Hence, it was prayed that the assessee may be allowed to withdraw the present appeal filed by it.

3.

On query from the Bench, learned Senior DR has not raised any objection for withdrawal of the appeal.

4.

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.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the open Court on 18th July, 2025.

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