ABHIK FINANCE PVT. LTD.,GURGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(2), NEW DELHI

ITA 3723/DEL/2024Status: DisposedITAT Delhi02 February 2026AY 2016-173 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the prayer made by the Ld. Authorized Representative of the assessee, supported by a letter dated 02.02.2026, requesting the withdrawal of ITA No.3723/Del/2024 for Assessment Year 2016-17. The reason for withdrawal was that the present appeal was a duplicate of another appeal filed by the appellant. The Ld. CIT DR for the Revenue had no objection to this request. After hearing the contentions of both parties and perusing the available record, the Tribunal permitted the withdrawal of the appeal. Consequently, the appeal of the assessee was dismissed as withdrawn. No specific issue regarding the merits of the assessment or the order of the Ld. CIT(A) was decided.

What were the facts?

The assessee, Abhik Finance Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, against the order dated 15.11.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-I, New Delhi. This order arose from the assessment order dated 30.12.2018 passed under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2016-17. The assessee's Authorized Representative submitted a letter dated 02.02.2026 requesting to withdraw the appeal, stating it was a duplicate of another appeal filed by the appellant. The Revenue's representative had no objection to this request. The Tribunal heard both parties and perused the records.

What were the issues?

1. Whether the appeal filed by the assessee, Abhik Finance Pvt. Ltd., for Assessment Year 2016-17, can be permitted to be withdrawn? (Question of procedure turning on the Tribunal's rules and practice). Assessee's contention: The assessee, through its Authorized Representative, requested the withdrawal of the appeal on the grounds that it was a duplicate of another appeal filed by the appellant. They cited a letter dated 02.02.2026 in support of their request. Revenue's contention: The Ld. CIT DR for the Revenue stated that they had no objection to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

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

For Appellant: Shri Nipun Gupta, CA

For Respondent: Shri Jitender Singh, CIT DR

Hearing: 02.02.2026Pronounced: 02.02.2026

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.

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