ALPS LOGISTICS INDIA PRIVATE LIMITED,GURGAON vs. ASSESSING OFFICER, GURGAON

ITA 5267/DEL/2024Status: DisposedITAT Delhi07 August 2026AY 2021-222 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 request of the assessee to withdraw the present appeal. The assessee had filed a letter dated July 28, 2026, requesting withdrawal of the appeal for reasons stated therein. The Senior DR for the revenue did not object to this request. After considering the facts and circumstances, the Tribunal allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The ratio decidendi is that the Tribunal has the power to allow the withdrawal of an appeal upon a valid request from the assessee, especially when the revenue has no objection. No specific issue was left undecided.

What were the facts?

The assessee, M/s Alps Logistics Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench. The appeal was against the order of the Dispute Resolution Panel (DRP), New Delhi, dated August 29, 2024, for the assessment year 2021-22. The revenue was represented by Shri Balkishan Gopal, Senior DR. The assessee did not attend the hearing. However, the assessee had previously submitted a letter dated July 28, 2026, requesting the withdrawal of the appeal, citing reasons mentioned in the letter. The Senior DR had no objection to the withdrawal request.

What were the issues?

1. Whether the appeal filed by the assessee can be withdrawn by the Tribunal upon the assessee's request, considering the provisions of the Income Tax Act, 1961 and the rules of the ITAT. Assessee's contention: The assessee, through a letter dated July 28, 2026, requested the withdrawal of its appeal before the Tribunal, providing reasons for the withdrawal. Revenue's contention: The Senior DR for the revenue stated that they had no objection to the assessee's request for withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Respondent: Shri Balkishan Gopal, Senior DR

Hearing: 07.08.2026Pronounced: 07.08.2026

Per Mahavir Singh, Vice President :

This appeal by the assessee is arising out of the order of learned Dispute Resolution Panel-, New Delhi dated 29" August, 2024 for the assessment year 2021-22. 2. Nobody attended on behalf of the assessee at the time of hearing. Vide letter dated 28" July, 2026, the assessee has requested for withdrawal of the present appeal filed by it for the reasons mentioned in the said letter. Learned Senior DR has no objection.

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.

2 ITA.No.5267/Del/2024

In the result, the appeal of the assessee is dismissed as withdrawn.

Decision pronounced in the open Court on conclusion of hearing on 7‘ August, 2026. (MANISH AGARWAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT

Date : 07.08.2026 VK.

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