Loading judgment…
Facts
The assessee filed an appeal before the ITAT against the order of the Ld. CIT(A). The assessee's authorized representative requested to withdraw the appeal as it was a duplicate of another appeal filed by the appellant.
Held
The Tribunal considered the prayer of the assessee and the lack of objection from the revenue. Consequently, the appeal was permitted to be withdrawn.
Key Issues
Permission to withdraw the appeal due to it being a duplicate filing.
Sections Cited
250, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
ORDER
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 15.11.2019 by Ld. Commissioner of Income Tax (A)-I, New Delhi [“Ld.CIT(A)”] in Appeal No.428/18-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 30.12.2018 passed u/s 143(3) of the Act pertaining to Assessment Year 2016-17.
Ld. Counsel for the assessee prayed under the instructions of the assessee that the above-captioned appeal may be permitted to be withdrawn. A letter dated 02.02.2026 filed by Mr. Nipun Gutpa, ACA, Page | 1 Ld. Authorized Representative of the assessee, is also placed on record. For the same, the relevant contents of the letter are reproduced as under:- “The captioned appeal is fixed for hearing before this Hon'ble bench today, i.e. 02 February, 2026, is a duplicate of another appeal filed by the appellant. In view of the same, we respectfully request this Hon'ble Tribunal to allow withdrawal of the above-mentioned appeal. Therefore, it is most humbly prayed that the above-captioned appeal may kindly be allowed to be withdrawn.”
Ld. CIT DR for the Revenue has no objection in this regard.
We have heard the contentions of the Ld. Authorized representatives of both parties and perused the material available on record. In view of the prayer made by Ld. Authorized representative ITA of the assessee vide letter dated 02.02.2026, No.3723/Del/2024 [Assessment Year 2016-17] in the case of M/s. Abhik Finance Pvt.Ltd. is permitted to be withdrawn. Hence, appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 02.02.2026.