PADMAWATI SEWA SANSTHA,SNEHA APARTMENT vs. CIT(EXEMPTION), CIVIC CENTRE

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ITA 5166/DEL/2024Status: DisposedITAT Delhi03 March 2025AY 2024-25Bench: SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)2 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 considered the application for withdrawal filed by the assessee. As the assessee sought to withdraw the appeal and the revenue had no objection, the Tribunal decided to dismiss the appeal as withdrawn. The operative direction was to dismiss the appeal. No specific issue was decided on merits, and the appeal was disposed of based on the assessee's request.

What were the facts?

The assessee, Sree Narayana Guru Cooperative Thrift and Credit Society Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Benches, against the order dated 30.06.2024 passed by the Commissioner of Income-tax (Appeals), NFAC. This order arose from the assessment order dated 23.03.2021 passed by the National Faceless Assessment Centre (NFAC) under Section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2018-19. The appeal was listed for hearing on 17.12.2025.

What were the issues?

1. Whether the appeal filed by the assessee is to be dismissed as withdrawn? The assessee, through its Authorized Representative, filed an application dated 17.12.2025 seeking permission to withdraw the appeal. The revenue, represented by the Senior Departmental Representative, had no objection to the withdrawal of the appeal.

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 BENCHES : E : NEW DELHI

Before: SHRI VIMAL KUMAR & SMT. RENU JAUHRI

For Appellant: Shri KVSR Krishna, CA

For Respondent: Ms Ankush Kalra, Sr. DR

Hearing: 17.12.2025Pronounced: 24.12.2025

ORDER PER VIMAL KUMAR, JM:

The appeal filed by the assessee is against the order dated 30.06.2024 of the ld. Commissioner of Income-tax (Appeals), NFAC [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 23.03.2021 of the ld.

AO/National Faceless Assessment Centre, New Delhi (hereinafter referred to as ‘the ld. AO’) u/s 143(3) of the Act for Assessment Year 2018-19.

At the time of hearing, the ld. Authorised Representative for the appellant- assessee, through an application dated 17.12.2025, sought permission to withdraw the appeal.

The ld. Departmental Representative had no objection.

In view of the contents of the application for withdrawal, the appeal is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed as withdrawn.

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