SAR INTECH PRIVATE LIMITED ,MUMBAI vs. ITO WARD 15(3)(1), MUMBAI

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ITA 6597/MUM/2025Status: DisposedITAT Mumbai18 December 2025AY 2008-09Bench: SHRI ARUN KHODPIA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had filed an application to withdraw the appeal as they no longer wished to pursue it due to the small disputed amount. No objection was raised by the Department.

What were the facts?

The assessee filed an appeal challenging an order that dismissed their appeal against an assessment order for the Assessment Year 2008-2009. Subsequently, the assessee filed an application to withdraw the appeal due to the smallness of the disputed income.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on the assessee's application and the smallness of the disputed income.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL "SMC” BENCH, MUMBAI SHRI ARUN KHODPIA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Sar Intech Private Limited 218, Hasti Industrial Premises, Plot No.R798, Mahape, Navi Mumbai – 400710. Maharashtra. [PAN:AAFCS4120H] …………. Appellant Vs Income Tax Officer Ward 15(3)(1) Mumbai Room No.456, Aayakar Bhavan, Maharishi Karve Road, Mumbai – 400020. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : None For the Respondent/Department : Shri Sunil Mathews Date Conclusion of hearing : 15.12.2025 Pronouncement of order : 18.12.2025 O R D E R Per Rahul Chaudhary, Judicial Member:

1. 1. By way of the present appeal the Assessee has challenged the order dated 27/08/2025, passed by the Additional/Joint Commissioner of Income Tax (Appeals), Prayagraj [hereinafter referred to as the ‘CIT(A)’], whereby the Ld. CIT(A) had dismissed the appeal of the Assessee against the Assessment Order, dated 27/12/2010 passed under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year 2008-2009.

2. The Assessee has moved an application, dated 08/12/2025, seeking withdrawal of the present appeal on the ground that the Assessee does not wish to pursue the present appeal on account of smallness of the amount of disputed income. Since no Assessment Year: 2008-2009 objection was raised by Learned Departmental Representative, the present appeal is dismissed as withdrawn in view of the aforesaid application moved by the Assessee.

3.

In result, the present appeal is dismissed as withdrawn.

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