ROMESH SHARMA ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-08, DELHI

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ITSSA 5576/DEL/2024Status: DisposedITAT Delhi18 August 2025AY 1999-20002 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal. The reasoning was based on the assessee's explicit request and application for withdrawal, which was placed on record. The Tribunal's decision was to allow the withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. No specific issue was left undecided, as the primary matter before the Tribunal was the assessee's request for withdrawal.

What were the facts?

The assessee, Romesh Sharma, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'B', challenging an order passed by the Commissioner of Income-tax (Appeals), Delhi-31. The appeal pertains to the assessment year 1999-2000. During the hearing on 18.08.2025, the assessee's authorized representative (AR) submitted an application dated 18.08.2025 requesting to withdraw the appeal. The AR then prayed for the withdrawal of the present appeal.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed before the Tribunal? (Question of procedure) Assessee's contention: The assessee, through its AR, requested to withdraw the appeal vide an application dated 18.08.2025 and prayed for permission to do so. Revenue's contention: The judgment records no specific contention from the revenue regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRIS.RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Prateek Mittal, Ca
For Respondent: Shri Sanjeev Kaushal, CITDR
Hearing: 18.08.2025

PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals), Delhi-31 [hereinafter referred to as ‘ld. CIT (A)] dated 13.11.2024 for Assessment Year 1999-2000. 2. At the time of hearing, ld. AR of the assessee submitted that he has requested to withdraw the appeal vide application dated 18.08.2025 which is placed on record. Accordingly, he prayed to withdraw the present appeal.

3.

In view of the above, we permit withdrawal of the appeal. Hence, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on this 18th day of August, 2025 after the conclusion of the hearing. Dated: 18.08.2025/TS

2 IT(SS)A.No.5576/DEL/2024

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