MERCK PERFORMANCE MATERIALS PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX 14(1)(1), MUMBAI

PER RAJ KUMAR CHAUHAN (J.M.): 1. The appeal filed by the appellant/assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [referred as Ld. CIT(A)], Merk Performance Materials Private Limited Mumbai dated 30.06.2025 passed u/s 250 of the Act for AY 2015-16 wherein the appeal of the assessee was dismissed. 2. At the outset, our attention was drawn towards letter dated 25.09.2025 wherein the assessee has requested to withdraw the appeal. The operative portion of the letter extracted as under:- “1. We refer to the hearing held by Your Honour's in the above matter on 25th September 2025 in the case of our above-named client. In this context, under instructions from our client, we wish to state as under: 2. Our clients have instructed us to withdraw the aforesaid appeal as there were no other grounds except for the initiation of penalty proceedings which are yet not held and concluded by an Order u/s. 271(1)(c) of the Act. 3. Accordingly, our client withdraws the aforesaid appeal. We request your Honours to kindly take note of the same.” 3. On the other hand, Ld. DR did not object to the said request of withdrawal. 4. Considering the contents of the letter as mentioned above, we allow the request of the assessee for withdrawing the present appeal. Merk Performance Materials Private Limited 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 13.10.2025 (OM PRAKASH KANT) (RAJ KUMAR CHAUHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Mumbai / Dated 13.10.2025 Dhananjay, Sr.PS

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(Asstt.