SALUJA CONSTRUCTION COMPANY LIMITED,NEW DELHI vs. CIT(TDS)-2, NEW DELHI

AY 2018-19, arises out of the order of the ld. Commissioner of Income Tax (TDS)-2, New Delhi [hereinafter referred to as „ld. CIT(TDS)‟, in short] dated 20.06.2023 against the order of assessment passed u/s 201(1)/ 201(1A) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 25.11.2022 by the Assessing Officer, DCIT, Circle- 77(1), New Delhi (hereinafter referred to as „ld. AO‟).

“2. That this appeal has been filed against the impugned order dated 20.06.2023 passed by the Learned Commissioner of Income-tax (TDS)-2, Delhi under section 263 of the Income-tax Act, 1961 (hereinafter referred to as the "Aet"), by which Page | 1 the order dated 25.11.2022 passed by the Deputy Commissioner of Income-tax, Circle-77(1), Delhi (hereinafter referred to as the "AO") under section 201(1)/(1A) of the Act was set aside and the AO was directed to pass fresh order under section 201(1) read with section 201(1A) of the Act after considering all the facts of the case and after providing an opportunity of being heard to the Appellant.

3. That pursuant to the impugned order dated 20.06.2023 passed by the CIT(TDS)-2, Delhi under section 263 of the Act, the AO has passed the consequential order under section 201(1)/(1A) of the Act on 29.01.2025 against which the Appellant has filed an appeal before the Ld. Commissioner of Income- tax (Appeals). Copy of the consequential order dated 29.01.2025 passed by the AO is enclosed as Annexure-

1. 1.

4. Under the above circumstances, in order to avoid the multiplicity of proceedings, the appellant prays that it may be permitted to withdraw the present appeal.”