SML LABELS (INDIA) PVT LTD,GURGAON vs. DCIT CIRCLE-22(2), DELHI

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ITA 6080/DEL/2024Status: DisposedITAT Delhi26 June 2025AY 2022-23Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)4 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the CPC had passed a rectification order rectifying the error in the original order. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC. During the hearing, the assessee requested withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee after the rectification of the order by CPC.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

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

For Appellant: CA Lalitha Krishnamurthy
For Respondent: Shri Narpat Singh, Sr. DR
Hearing: 24.06.2025Pronounced: 24.06.2025

(ASSESSMENT YEAR: 2022-23) SML Lables (India) Private DDIT, CPC Limited, Bengaluru. 494 Udyog Vihar, Phase-III, Vs. DCIT, Gurgaon-122016 Circle-22(2), Haryana Delhi. PAN:AAFCS9915A (Appellant) (Respondent) Assessee by CA Lalitha Krishnamurthy Department by Shri Narpat Singh, Sr. DR Date of hearing 24.06.2025 Date of pronouncement 24.06.2025 O R D E R

PER MANISH AGARWAL, AM:

1.

This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals) (‘the CIT(A) in short), National Faceless Appeal Centre (NFAC) dated 28.10.2024 in Appeal No. Addl. JCIT (A)-6, Chennai/10003/2021-22 u/s 143 (1) of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2022-23.

2.

During the course of hearing, the Ld. AR vide letter dated 27.05.2025 has requested for withdrawal of the appeal as the CPC has passed the rectification order dated 29.01.2025 wherein the error in the order passed u/s 143(1) stood rectified by the CPC, thus, assessee has no grievance.

3.

On the other hand, the Ld. Sr. DR has not objected to the request of the assessee.

2 IT No.6080/Del/2024 SML Labels (India) Pvt. Ltd. vs. DCIT 4. Heard both the parties and considering the application filed by the assessee, we allow the assessee to withdraw the appeal. In view of these facts, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 24.06.2025.

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