Facts
The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). The appeal was filed concerning an order passed by the Assessing Officer for the assessment year 2017-18. The assessee's representative sought withdrawal of the appeal due to miscommunication.
Held
The Authorized Representative for the assessee submitted an application to withdraw the appeal, citing a miscommunication that led to the filing of two related appeals. The Departmental Representative had no objection to the withdrawal.
Key Issues
Whether the appeal filed by the assessee should be allowed to be withdrawn.
Sections Cited
250(6), 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “A”: NEW DELHI
Before: SHRI VIMAL KUMAR & SMT. RENU JAUHRI
PER VIMAL KUMAR, JUDICIAL MEMBER:
The appeal filed by the assessee is against order dated 30.07.2025 of Learned Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as ‘Ld. CIT(A)] under Section 250(6) of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of order dated 26.12.2019 of Learned Assessing Officer/Income Tax Officer, Ward 58(6), Delhi (hereinafter referred to as “Ld. AO") passed under section 143(3) of the Act for assessment year 2017-18.
Learned Authorised Representative for the assessee through application dated 22.01.2026 submitted that due to miscommunication between assessee’s representatives two appeals relating to some matter were filed. He prayed for withdrawal of the present appeal.
Learned Departmental Representative had no objection.
In view of contents of application dated 22.01.2026 and no objection by Ld. DR, the appeal filed by the assessee is allowed to be withdrawn.
In the result, the appeal of filed by the assessee is dismissed as withdrawn.