TRIANZ DIGITAL CONSULTING PRIVATE LIMITED,BENGALURU vs. THE ASSESSMENT UNIT- INCOME TAX DEPARTMENT, DELHI

PDF · subscribers
ITTPA 51/DEL/2026Status: DisposedITAT Delhi08 July 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The Tribunal allowed the appeal to be withdrawn. The reasoning was based on the assessee's request, supported by a detailed letter explaining the inadvertent error in filing the appeal before the wrong bench due to incorrect respondent details. The assessee had rectified the mistake by re-filing the appeal before the correct jurisdictional bench, the ITAT, Bangalore. The Revenue did not object to this request. Consequently, the Tribunal found no impediment to allowing the withdrawal. The operative direction was to dismiss the appeal as withdrawn. No issues were expressly left undecided as the appeal was withdrawn by the assessee.

What were the facts?

The assessee, Trianz Digital Consulting Pvt. Ltd, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench. The appeal challenged an assessment order dated 21.11.2025 passed by the Assessing Officer (AO) under section 143(3) read with section 144C(13) and 144B of the Income Tax Act, 1961, in line with an order of the Dispute Resolution Panel (DRP)-1, New Delhi dated 30.10.2025. The assessment year in question is 2022-23. At the hearing on 08/07/2026, the assessee's Authorized Representative (AR) requested to withdraw the appeal. The AR submitted a letter explaining that the appeal was inadvertently filed before the Delhi Bench due to an error in capturing the respondent's details, specifically the jurisdiction and address of the Assessing Officer, which is located in Bangalore. The assessee had correctly re-filed the appeal before the ITAT, Bangalore Bench.

What were the issues?

1. Whether the appeal filed before the ITAT, Delhi Bench, for Assessment Year 2022-23, can be permitted to be withdrawn by the assessee, Trianz Digital Consulting Pvt. Ltd? (Question of procedure) Assessee's Contention: The assessee, through its AR, requested the withdrawal of the appeal. The reason cited was an inadvertent and bona fide error in capturing the respondent's details, including the jurisdiction and address of the Assessing Officer. The assessee stated that the jurisdictional Assessing Officer is in Bangalore, Karnataka, and thus the appeal ought to have been filed before the ITAT, Bangalore Bench. The assessee had already re-filed the appeal correctly before the Bangalore Bench and it was scheduled for hearing on 27 July 2026. The assessee relied on its letter dated 07.07.2026 requesting withdrawal. Revenue's Contention: The Revenue's representative (CIT DR) stated that they had no objection to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI VIMAL KUMAR

For Appellant: Ms. Riya Shah, AR
For Respondent: Shri Mahesh Kumar, CIT (DR)
Hearing: 08/07/2026Pronounced: 08/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER IT (TP)A No. 51/Del/2026 (Assessment Year: 2022-23) Trianz Digital Consulting Pvt. Ltd, Vs. The Assessment Unit, No. 165/2, 1st Floor, Wing B, Income Tax Department, Kalyani Magnum Doraisanipalya, Delhi bannerghatta Road, Bengalore South, Bengaluru (Appellant) (Respondent) PAN: AAGCN5557J Assessee by : Ms. Riya Shah, AR Revenue by: Shri Mahesh Kumar, CIT (DR) Date of Hearing 08/07/2026 Date of pronouncement 08/07/2026

O R D E R PER M. BALAGANESH, A. M.: The Assessee Trianz Digital Consulting Pvt. Ltd (hereinafter referred to 1. as ‘assessee) by filing the present appeal sought to set aside the impugned assessment order dated 21.11.2025 passed by the Assessing Officer (AO) u/s 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income Tax Act, 1961 (for short ‘the Act’) inconsonance with the order passed by the Dispute Resolution Panel (DRP)-1, New Delhi dated 30.10.2025 u/s 144C(5). 2. At the outset the Ld. AR requested for withdrawal of the appeal preferred by it and took our attention to letter dated 07.07.2026 of the Ld. AR requesting that this appeal may be allowed to be withdrawn. The application for withdrawal of appeal is as under:-

IT TP)A No. 51/Del/2026 Trianz Digital Consulting Pvt. Ltd

“Dear Honourable Members, Name of the entity Trianz Digital Consulting Private Limited ("the Assessee") PAN AAGCN5557 Request for withdrawal of the appeal filed online Subject: on 30 January 2026 before the Hon'ble Income- Tax Appellate Tribunal ('ITAT")-New Delhi (acknowledgement number 1800061232) Assessment Year AY 2022-23 Ref Appeal no IT(TP) A 51/DEL/2026

We write to you in connection with the appeal (IT(TP) A 51/DEL/2026) filed on 30 January 2026 before the Hon'ble Income Tax Appellate Tribunal, New Delhi (bearing Acknowledgement No. 1800061232 and enclosed as Annexure 1) pertaining to Assessment Year 2022-23, which is presently listed for hearing on 18 May 2026 before Delhi Bench 'H'. At the outset, we respectfully submit that the aforesaid appeal came to be filed before the Hon'ble ITAT, New Delhi due to an inadvertent and bona fide error in capturing the respondent details, including the jurisdiction and address of the Assessing Officer. Upon verification, it was noted that the jurisdictional Assessing Officer is located in Bangalore, Karnataka, and therefore, the appeal ought to have been filed before the Hon'ble Income Tax Appellate Tribunal, Bangalore Bench, in accordance with the applicable jurisdictional provisions Upon discovery of the above, the Appellant had intimated by way of an email dated 30 January 2026, requesting withdrawal of the appeal filed before the Hon'ble ITAT, New Delhi (Annexure 2). Thereafter, the Appellant has correctly re-filed the appeal before the Hon'ble ITAT, Bangalore on 30 January 2026 (bearing Acknowledgement No. 1800061482 and enclosed as Annexure 3) and the same is presently fixed for hearing on 27 July 2026. In view of the aforesaid facts and circumstances, we most respectfully pray that the appeal filed before the Hon'ble ITAT New Delhi, being IT(TP)A No. 51/DEL/2026, may kindly be permitted to be withdrawn. We enclose herewith the signed letter along with relevant acknowledgements for your kind perusal and record. We shall be grateful for your kind consideration and necessary directions in this regard. Thanking you. Authorised Representative, Vishmitha Bhandary

IT TP)A No. 51/Del/2026 Trianz Digital Consulting Pvt. Ltd

3.

The Ld. DR does not have any objection for the said request of the ld AR. 4. We have gone through the request submitted by the Ld. AR and since the DR does not have any objection, the appeal is allowed to be withdrawn. 5. In the result the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 08/07/2026.

-Sd/- -Sd/- (VIMAL KUMAR) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08/07/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

More judgments on Section 144C(13)

All 3,426 judgments and leading authorities on Section 144C(13) →

Recent GST High Court judgments

Search GST case law →