M/S. SAI BUILDERS AND DEVELOPERS,NAVI MUMBAI vs. ITO, CIRCLE 27(3), MUMBAI, VASHI, NAVI MUMBAI

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ITA 2899/MUM/2025Status: DisposedITAT Mumbai16 June 2025AY 2017-18Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)1 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 assessee's request to withdraw the appeal, with the liberty to file a fresh appeal as per law.

What were the facts?

The assessee filed an appeal against an order of the NFAC. The assessee subsequently requested to withdraw the appeal, stating it was inadvertently filed against the wrong order.

What were the issues?

Whether the assessee should be allowed to withdraw their appeal, and if so, with liberty to refile.

Which sections of the Income-tax Act were involved?

Section 250,Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Devendra Jain, Ld
For Respondent: Shri Virabhadra
Pronounced: 16.06.2025

O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. The appeal filed by the appellant/assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [referred as Ld. CIT(A)], Mumbai dated 25.02.2025 passed u/s 250 of the Act for AY 2017-18 wherein the appeal of the assessee was dismissed. Page | 1 M/s Sai Builders and Developers 2. At the outset, our attention was drawn towards letter dated 12.06.2025 wherein the assessee has requested to withdraw the appeal. The operative portion of the letter extracted as under:-

“In the aforesaid matter, the appellant was supposed to file the appeal against the impugned order dated 16.03.2022 under section 263 of the Act. However, the appellant had inadvertently filed the appeal against the consequential assessment order dated 15.03.2025 under section 143(3) r.w.s 263 of the Act.

We, therefore, request the Hon'ble tribunal to kindly allow us to withdraw the appeal with the liberty to file a fresh appeal against the order dated 16.03.2022 under section 263 of the Act”

3.

On the other hand, Ld. DR did not object to the said request of withdrawal.

4.

Considering the contents of the letter as mentioned above, we allow the request of the assessee for withdrawing the present appeal.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn with the liberty to file afresh as per law.

Order pronounced in the open court on 16.06.2025

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