PREM NARAIN & COMPANY,DELHI vs. DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER,, DELHI

ITA 8164/DEL/2026Status: DisposedITAT Delhi23 September 2026AY 2018-194 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The reasoning provided is that an application seeking withdrawal of the present appeal, signed by the Authorized Representative along with a copy of the Power of Attorney, was placed before the Bench. Based on this application, the request of the assessee for withdrawal of the appeal was accepted. Consequently, the present appeal was dismissed as withdrawn. The ratio decidendi is that an appeal can be dismissed as withdrawn upon a valid application by the appellant's authorized representative. The operative direction is the dismissal of the appeal as withdrawn.

What were the facts?

The assessee, Prem Narain & Company, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated July 13, 2026. The appeal pertains to Assessment Year 2018-19. The revenue is represented by the Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer, National E-Assessment Centre, New Delhi. The hearing for the appeal was concluded on September 23, 2026, and the pronouncement date was also September 23, 2026. The assessee did not appear for the hearing.

What were the issues?

1. Whether the assessee's appeal can be withdrawn. This issue arises from the assessee's application for withdrawal of the present appeal. The assessee, through its Authorized Representative, submitted an application seeking withdrawal of the appeal. The revenue's contentions are not recorded in the judgment. The ITAT had to decide whether to accept the withdrawal request and dispose of the appeal accordingly.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI VIKAS AWASTHY

For Respondent: Shri Manoj Kumar. Sr.DR

PER VIKAS AWASTHY, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 13.07.2026, for Assessment Year 2018-19.

None appeared on behalf of the assessee. However, an application seeking withdrawal of the present appeal under the signatures of Authorized Representative alognwith copy of Power of Attorney furnished in Registry on 22.09.2026 was placed before the Bench. The contents of the application are as under:-

ITA 8164/DEL/2026 PREM NARAIN & COMPANY

In light of above application, the request of assessee for withdrawal of appeal is accepted. The present appeal is dismissed as withdrawn.

ITA 8164/DEL/2026 PREM NARAIN & COMPANY 4. In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on Wednesday the 22nd day of September, 2026 after conclusion of hearing.

Sd/-

VIKAS AWASTHY JUDICIAL MEMBER Delhi Dated: 30.09.2026 NV/-

ITA 8164/DEL/2026 PREM NARAIN & COMPANY Copy to: PREM NARAIN & COMPANY, 1 A 327 NEW SABJI MANDI ,AZAD PUR,, NEW DELHI-110033 DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER,, 2 NATIONAL E-ASSESSMENT CENTRE, NEW DELHI-110002, 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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