METSO INDIA PRIVATE LIMITED,DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16(1), DELHI, DELHI

ITTPA 188/DEL/2026Status: DisposedITAT Delhi15 May 2026AY 2022-232 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 assessee's written request for withdrawal of the appeal and the absence of their representative at the hearing. The Tribunal also noted that the Revenue had no objection to the withdrawal. Therefore, the Tribunal allowed the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn. No specific findings were made on the merits of the case as the appeal was withdrawn by the assessee.

What were the facts?

The assessee, M/s Metso India Private Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, against an order passed by the Dispute Resolution Panel-1, New Delhi, for the assessment year 2022-23. The appeal was listed for hearing on May 15, 2026. At the time of hearing, no one appeared on behalf of the assessee. The assessee had previously submitted a letter dated May 11, 2026, requesting the withdrawal of the appeal, citing reasons mentioned in the letter. The Revenue, represented by the Senior DR, had no objection to the withdrawal request.

What were the issues?

1. Whether the assessee's request to withdraw the appeal should be allowed, considering the absence of the assessee's representative during the hearing and the prior written request for withdrawal. The assessee argued for the withdrawal of the appeal, as evidenced by their letter dated May 11, 2026. The Revenue, through the Senior DR, stated they had no objection to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH, , , , VICE & AND BEFORE SHRI MAHAVIR SINGH SHRI MAHAVIR SINGHSHRI MANISH AGARWAL, ACCOUNTANT SHRI MANISH AGARWAL SHRI MANISH AGARWAL

For Respondent: Shri Rajesh Kumar Dhanesta

Hearing: 15.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH-H : NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI

BEFORE SHRI MAHAVIR SINGH BEFORE SHRI MAHAVIR SINGH, , , , VICE VICE PRESIDENT PRESIDENT AND AND BEFORE BEFORE SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH VICE VICE PRESIDENT PRESIDENT AND AND SHRI MANISH AGARWAL SHRI MANISH AGARWAL, ACCOUNTANT SHRI MANISH AGARWAL SHRI MANISH AGARWAL ACCOUNTANT ACCOUNTANT MEMBER ACCOUNTANT MEMBER MEMBER MEMBER

IT(TP) A.No.188 IT(TP) A.No.188/Del/2 IT(TP) A.No.188 IT(TP) A.No.188 /Del/2 /Del/202 /Del/2 02 026 02 Assessment Y Assessment Year : 20 Assessment Y Assessment Y ear : 20 ear : 2022 ear : 20 22 22-23 22 23 23 23

M/s Metso India Private M/s Metso India Private M/s Metso India Private M/s Metso India Private Vs. Vs. Vs. Vs. Deputy Commissioner of Deputy Commissioner of Deputy Commissioner of Deputy Commissioner of Limited, Limited, Limited, Limited, Income Tax, Income Tax, Income Tax, Income Tax, C-227, Ground Flo 227, Ground Flo 227, Ground Floor, 227, Ground Flo or, or, or, Circle Circle-16(1), Circle Circle 16(1), 16(1), 16(1), Near Garden of Five Senses, Near Garden of Five Senses, Near Garden of Five Senses, Near Garden of Five Senses, New Delhi. New Delhi. New Delhi. New Delhi. Paryavaran Complex, Paryavaran Complex, Paryavaran Complex, Paryavaran Complex, New Delhi New Delhi – 110 030. New Delhi New Delhi 110 030. 110 030. 110 030. PAN : AAACS3407L. PAN : AAACS3407L. PAN : AAACS3407L. PAN : AAACS3407L. (Appellant) (Respondent)

Assessee by : None. Revenue by : Shri Rajesh Kumar Dhanesta, Senior DR.

Date of hearing : 15.05.2026 15.05.2026 15.05.2026 15.05.2026 Date of pronouncement : 15 15 15.0 15 .0 .05.2026 .0 2026 2026 2026

ORDER ORDER ORDER ORDER Per Mahavir Singh, Vice Per Mahavir Singh , Vice President President : Per Mahavir Singh Per Mahavir Singh , Vice , Vice President President This appeal by the assessee is arising out of the order of learned Dispute Resolution Panel-1, New Delhi dated 30th December, 2025 for the assessment year 2022-23.

At the time of hearing, none appeared on behalf of the assessee. Vide letter dated 11th May, 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 IT(TP) A.No.188/Del/2026

In the result, the appeal of the assessee is dismissed as withdrawn. Decision pronounced in the open Court on conclusion of hearing on 15th May, 2026. Sd/- Sd/- (MANISH AGARWAL MANISH AGARWAL) (MAHAVIR SINGH) (MAHAVIR SINGH MANISH AGARWAL MANISH AGARWAL (MAHAVIR SINGH (MAHAVIR SINGH ACCOUNTANT MEMBER ACCOUNTANT MEMBER VICE PRESIDENT VICE PRESIDENT ACCOUNTANT ACCOUNTANT MEMBER MEMBER VICE VICE PRESIDENT PRESIDENT

VK.

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