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

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ITA 5014/MUM/2025Status: DisposedITAT Mumbai13 October 2025AY 2015-16Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)1 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 to withdraw the appeal and allowed the same as the Departmental Representative did not object. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the NFAC which dismissed their appeal for AY 2015-16. During the proceedings, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal. Whether penalty proceedings not concluded can be a ground for withdrawal.

Which sections of the Income-tax Act were involved?

Section 250,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Ajay Bhandari, Ld
For Respondent: Shri Surendra Mohan, Ld
Pronounced: 13.10.2025

O R D E R 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)], 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.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 13.10.2025

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