M/S. STARLIGHT SYSTEMS (I) LLP (NOW MERGED WITH SUNTECK REALTY LTD),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-11(2)(2), MUMBAI, MUMBAI

ITA 7547/MUM/2025Status: DisposedITAT Mumbai12 February 2026AY 2013-143 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the request made by the assessee for the withdrawal of the appeal. In view of the letter submitted by the assessee's authorized representative seeking withdrawal, the Tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn. The reasoning is based on the assessee's explicit request and the Tribunal's discretion to allow such withdrawals. No specific substantive issues were decided on merits. The operative direction is to dismiss the appeal as withdrawn.

What were the facts?

The appeal, bearing number ITA No. 7547/Mum/2025, was filed by M/s. Starlight Systems (I) LLP (now merged with Sunteck Realty Ltd.) against the order dated 29/09/2025 passed by the Ld.CIT(A)-51, Mumbai, for the Assessment Year 2013-14. The assessee was represented by Shri S.K. Shah, AR, and the revenue by Shri Limbasiya Kavan Nareshkumar, Sr. DR. The appeal was listed for hearing on 04.02.2026 and pronounced on 12.02.2026. At the time of hearing, the assessee's authorized representative submitted a letter requesting the withdrawal of the appeal.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal filed before the Tribunal? (Question of procedure) Assessee's contention: The assessee, through its authorized representative, filed a letter requesting the withdrawal of the appeal. The letter was placed on record and cited as the basis for the request. Revenue's contention: The judgment records no specific contention from the revenue regarding the withdrawal request.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SMT. BEENA PILLAI

For Appellant: Shri S.K. Shah, A/R

For Respondent: Shri Limbasiya Kavan Nareshkumar, Sr. DR

Hearing: 04.02.2026Pronounced: 12.02.2026

The present appeal filed by the assessee arises out of the order dated 29/09/2025 passed by the Ld.CIT(A)-51, Mumbai [hereinafter the “Ld.CIT(A)”] for A.Y. 2013-14.

At the time of hearing, the Ld. AR submitted that, the assessee filed letter seeking withdrawal of the present appeal. The said letter is taken on record and is extracted for ready reference:-

***This space is left blank intentionally. P.t.o.***

In view of the request made by the assessee for withdrawal of the appeal, we permit the assessee to withdraw the same. Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

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