PARAS POLYCAB PRIVATE LIMITED,DELHI vs. ITO WARD 19(3), CR BUILDING, NEW DELHI

ITA 5370/DEL/2026Status: DisposedITAT Delhi29 May 2026AY 2012-132 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 allowed the assessee's request to withdraw the appeal. The reasoning was based on the assessee's submission that the appeal was filed due to an inadvertent error during the e-filing process and that a correct appeal had subsequently been filed and brought to the notice of the Registry. The Senior DR for the revenue had no objection to this request. Consequently, the Tribunal dismissed the present appeal as withdrawn. No specific issue regarding the merits of the original assessment or the CIT(A)'s order was decided, as the appeal was withdrawn procedurally. The operative direction was to dismiss the appeal.

What were the facts?

The assessee, Ms Paras Polycab (P) Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, against the order of the CIT(A), NFAC, New Delhi, for the assessment year 2012-13. The appeal was filed challenging the order dated April 17, 2026. The assessee subsequently filed an application on May 13, 2026, seeking withdrawal of the appeal. The assessee stated that the appeal was filed due to a bona fide and inadvertent error during the e-filing process on the ITAT portal, which was rectified by filing a fresh appeal. This correction was brought to the notice of the Tribunal's Registry.

What were the issues?

1. Whether the assessee should be permitted to withdraw its appeal filed against the order of the CIT(A), NFAC, New Delhi, for the assessment year 2012-13. Assessee's Contention: The assessee argued that the present appeal (ITA No. 5370/Del/2026) was filed due to a bona fide and inadvertent error during the e-filing process. A fresh, correct appeal (ITA No. 5369/Del/2026) has been filed for the same assessment year, and this fact has been communicated to the Tribunal's Registry. Therefore, the assessee requested permission to withdraw the current appeal. Revenue's Contention: The learned Senior DR stated that they had no objection to the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No.5370/Del/2026

ITA No.5369/Del/2026

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH 'B' NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND MS. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.5370/Del/2026 Assessment Year 2012-13 Ms Paras Polycab (P) Limited, 100, Badli Industrial Estate, Phase-II, North West Delhi, Badli, Delhi 110 042_ PAN AACCP7629K., Vs. Income Tax Officer, Ward-19(3) , CR. Building, New Delhi 110 001. (Appellant) (Respondent) Appellant by Respondent by None: Shri Manish Gupta, Senior DR; Date of hearing Date of pronouncement 29.05.2026 29.05.2026 ORDER PER RENU JAUHRLAM: An application has been filed on 13th May, 2026 for withdrawal of appeal by the assessee which was filed against the order of learned CIT(A), NFAC, New Delhi dated 17th April, 2026 for the assessment year 2012-13. 2 None appeared on behalf of the assessee at the time of hearing: The assessee has filed a letter requesting for the withdrawal of the present appeal filed by it stating that the same was filed due to a bona-fide and inadvertent error on the part of the assessee during the e-filing process on the ITAT portal: However, the same was rectified promptly and another fresh appeal was filed, and this fact was brought to the notice of the Registry of the Tribunal vide email dated 13th May, 2 ITA No5370Del/2026 2026. The correct appeal has been registered as ITA No.5369/Del/2026 for the assessment year under consideration_ It has, therefore, been requested to permit the assessee to withdraw the present appeal being ITA No.= 5370/Del/2026. 3 Learned Senior DR has no objection: 4 After considering the submission of the assessee and perusal of record, we allow the request of the assessee to withdraw the present appeal filed by it due to an inadvertent error and dismiss the same_ 5 In the result, the appeal filed by the assessee is dismissed as withdrawn. Decision pronounced in the pen Court on conclusion of hearing on 29th May, 2026. Sdl- (MAHAVIR SINGH) VICE PRESIDENT (RENU JAUHRI) ACCOUNTANT MEMBER VK

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