INTERACTIVE TELEVISION PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE 16(1), MUMBAI
What did the Tribunal hold?
The Tribunal considered the submissions of the parties. In view of the request made by the assessee, the appeal was permitted to be withdrawn. Consequently, the appeal was dismissed as withdrawn. The assessee was granted liberty to pursue the appropriate remedy before the competent Bench in accordance with law. The Tribunal explicitly stated that no opinion was expressed on the merits of the issues involved in the appeal. The operative direction was to dismiss the appeal as withdrawn.
What were the facts?
The assessee, Interactive Television Private Limited, filed an appeal before the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) challenging an order dated 24/03/2026 passed by the learned Commissioner of Income Tax (Appeals) ADDL/JCIT (A)-1 Hyderabad for Assessment Year 2017-18. The assessee later filed an application stating that the assessment order was passed by the jurisdictional Assessing Officer at Delhi. Due to the shifting of the assessee's registered office to Mumbai, the appeal was inadvertently filed before the Mumbai Bench. The assessee proposed to pursue the appeal before the appropriate Bench at Delhi and requested permission to withdraw the current appeal.
What were the issues?
1. Whether the assessee should be permitted to withdraw the present appeal, with liberty to file a fresh appeal before the Delhi Bench of the Tribunal in accordance with law. The assessee argued that the appeal was inadvertently filed before the Mumbai Bench due to a change in its registered office and that the jurisdictional Assessing Officer was in Delhi. The revenue did not object to the assessee's request.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI
Before: SHRI OM PRAKASH KANT & MS. DEBJANI MITRA NEOGY
ITA 5870/MUM/2026 INTERACTIVE TELEVISION PRIVATE LIMITED
PER SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER:
This appeal by the assessee is directed against order dated 24/03/2026 passed by the learned Commissioner of Income Tax (Appeals) ADDL/JCIT (A)-1 Hyderabad [hereinafter shall be referred to as "the Ld. CIT(A)"] for A.Y. 2017-18. 2. At the outset, it is noticed
The order continues below.
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