COMMSCOPE INDIA PRIVATE LIMITED,PANAJI vs. CENTRALISED PROCESSING CENTRE, BENGALURU
Facts
The assessee, CommScope India Pvt. Ltd., filed an appeal under Section 253(1) of the Income Tax Act, 1961, challenging an order passed by the Addl./Jt. Commissioner of Income Tax Appeals-6, Mumbai, which originated from an intimation under Section 143(1) for Assessment Year 2021-22. During the tribunal hearing, the assessee did not appear, leading the tribunal to proceed ex-parte; however, the assessee later requested to withdraw the appeal.
Held
The tribunal, after perusing the assessee's application to withdraw the appeal and finding no reasons to reject the request, permitted the withdrawal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the order passed by the CIT(A) arising from an intimation u/s 143(1) was sustainable, and whether the appeal should be dismissed as withdrawn based on the appellant's request.
Sections Cited
Section 253(1) of Income Tax Act, 1961, Section 250 of Income Tax Act, 1961, Section 143(1) of Income Tax Act, 1961, Rule 24 of ITAT Rules, 1963, Rule 34 of ITAT Rules, 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PANAJI BENCH, GOA
Before: HON’BLE SHRI PAVAN KUMAR GADALE & SHRI G. D. PADMAHSHALI
IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. ITA No. 161/PAN/2025 निर्धारण वर्ा / Assessment Year : 2021-22 CommScope India Pvt. Ltd. Plot No. N2, Phase-IV, Verna Industrial Estate, Verna, Goa. PAN : AABCA8820A . . . . . . . Appellant बिधम / V/s Dy./Asstt. Commissioner of Income Tax Circle-1(1), Panaji. . . . . . . . Respondent Represented Assessee by : None for the Assessee Revenue by : Mr Naveen Kumar [‘Ld. DR’] Date of conclusive Hearing: 27/11/2025 Date of Pronouncement : 27/11/2025 ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the assessee is instituted u/s 253(1) of the Income Tax Act, 1961 [‘the Act’ in short] challenges the order dt. 31/03/2025 passed u/s 250 of the Act by the Addl./Jt. Commissioner of Income Tax Appeals-6, Mumbai [‘Ld. CIT(A)’ in short] which in turn arisen from the order of intimation dt. 17/10/2022 passed u/s 143(1) of the Act by the Central Processing Centre, Bengaluru [‘Ld. AO/CPC’ in short] for assessment year 2021-22 [‘AY’ in short]
ITAT-Panaji Page 1 of 2
CommScope India Pvt. Ltd. Vs ACIT/DCIT ITA No.161/PAN/2025, AY: 2021-22 2. The case was called out twice; none appeared at the behest of the
appellant assessee. Having regard to facts of the case and issue
involved, with the able assistance from Revenue, in the absence of
appellant we deem it appropriate to proceed ex-parte u/r 24 of ITAT
Rules, 1963. Noting no objection of the respondent revenue we
advanced accordingly.
During the course of hearing, the Ld. DR Naveen kumar sought our attention to the appellant’s letter dt. 26/11/2025 seeking to withdraw the present appeal. Entreating contents thereof, the respondent revenue
prayed for dismissal of appeal.
The Said application is perused and noted the contents thereof. Finding no reasons to reject the request, we permit the withdrawal and dismiss the present appeal of the appellant.
In result, the appeal of the assessee is DISMISSED as withdrawn. U/r 34 of ITAT Rules, order pronounced in the open court on the date mentioned herein above.
-S/d- -S/d- PAVAN KUMAR GADALE G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER Panaji, Dated : 27th day of November, 2025 Copy of the Order forwarded to : 1.अपीलधर्थी / The Applicant 2. प्रत्यर्थी / The Respondent. 3. The CIT-(A)/NFAC Concerned. 4. The Pr.CIT, Panaji 5. DR, ITAT, Panaji Bench, Goa 6.गधर्ाफ़धइल / Guard File.
By Order Sr. Private Secretary ITAT, Panaji. ITAT-Panaji Page 2 of 2
