M B EXIM PRIVATE LIMITED,SAHARANPUR vs. ACIT, DEHRADUN

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ITA 64/DDN/2026Status: DisposedITAT Dehradun22 June 2026AY 2022-233 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 Income Tax Appellate Tribunal, considering the applications of the assessees, allowed the withdrawal of all six appeals. Consequently, the appeals were treated as dismissed as they were withdrawn by the assessees.

What were the facts?

The assessees in these six appeals, Shree Nath Honey Trading Company, Rajesh Mehta, and M B Exim Private Limited, filed individual letters requesting to withdraw their appeals. The appeals were filed for various assessment years including 2019-20, 2020-21, and 2022-23.

What were the issues?

The primary issue was whether the assessees' request for withdrawal of their appeals should be granted by the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-DB” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Shri Sanjay K. Agarwal, CA & Shri Dinesh Agarwal, CA, Shri Sumaksh Mahajan, CA
For Respondent: Shri S.K. Chaterjee, CIT DR
Hearing: 22.06.2026

ITA Nos.62/DDN/2026, 63/DDN/2026, 59/DDN/26, 60/DDN/26, 65/DDN/26 & 64/DDN/2026 SHREE NATH HONEY TRADING COMPANY, RAJESH MEHTA & M B EXIM PRIAVE LIMITED

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-DB” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.62/DDN/2026 Assessment Year: 2019-20 SHREE NATH HONEY TRADING CO., Vs. ACIT, Ambala Road, Gali Darpan Cinema, Aaykar Bhawan, 13-A, Saharanpur, Uttar Pradesh 247001. Subhash Road, Dehradun, PAN No. AADFT5057F Uttarakhand 248001. Appellant Respondent ITA No.63/DDN/2026 Assessment Year: 2020-21 SHREE NATH HONEY TRADING CO., Vs. ACIT, Ambala Road, Gali Darpan Cinema, Aaykar Bhawan, 13-A, Saharanpur, Uttar Pradesh 247001. Subhash Road, Dehradun, PAN No. AADFT5057F Uttarakhand 248001. Appellant Respondent ITA No.59/DDN/2026 Assessment Year: 2019-20 RAJESH MEHTA, Vs. ACIT, 1/75, Patel Nagar, Saharanpur, Aaykar Bhawan, 13-A, Uttar Pradesh 247001. Subhash Road, Dehradun, PAN No. AGYPM6772B Uttarakhand 248001. Appellant Respondent ITA No.60/DDN/2026 Assessment Year: 2022-23 SHREE NATH HONEY TRADING CO., Vs. ACIT, Ambala Road, Gali Darpan Cinema, Aaykar Bhawan, 13-A, Saharanpur, Uttar Pradesh 247001. Subhash Road, Dehradun, PAN No. AADFT5057F Uttarakhand 248001. Appellant Respondent

ITA Nos.62/DDN/2026, 63/DDN/2026, 59/DDN/26, 60/DDN/26, 65/DDN/26 & 64/DDN/2026 SHREE NATH HONEY TRADING COMPANY, RAJESH MEHTA & M B EXIM PRIAVE LIMITED

ITA No.65/DDN/2026 Assessment Year: 2020-21 RAJESH MEHTA, Vs. ACIT, 1/75, Patel Nagar, Saharanpur, Aaykar Bhawan, 13-A, Uttar Pradesh 247001. Subhash Road, Dehradun, PAN No. AGYPM6772B Uttarakhand 248001. Appellant Respondent & ITA No.64/DDN/2026 Assessment Year: 2022-23 M B EXIM PRIVATE LIMITED, Vs. ACIT, 15, Luxmi Nagar, Saharanpur, Aaykar Bhawan, 13-A, Uttar Pradesh 247001. Subhash Road, Dehradun, PAN No. AADCM5631P Uttarakhand 248001. Appellant Respondent

Assessee by Shri Sanjay K. Agarwal, CA & Shri Dinesh Agarwal, CA Shri Sumaksh Mahajan, CA Revenue by Shri S.K. Chaterjee, CIT DR

Date of hearing: 22.06.2026 Pronouncement on 22.06.2026 O R D E R PER BENCH: 1. In all these appeals, through individual letters, all dated 22.06.2026, the assessees have requested for withdrawing the six appeals under consideration.

2.

Considering the application of the assessee in all these six appeals, we allow the withdrawal of these appeals.

ITA Nos.62/DDN/2026, 63/DDN/2026, 59/DDN/26, 60/DDN/26, 65/DDN/26 & 64/DDN/2026 SHREE NATH HONEY TRADING COMPANY, RAJESH MEHTA & M B EXIM PRIAVE LIMITED

3.

Accordingly, these appeals are treated as dismissed, having been withdrawn.

Order pronounced in the open court on 22.06.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 23.06.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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