SH. ARPIT GOEL,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

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ITA 7169/DEL/2025Status: DisposedITAT Delhi23 December 2025AY 2019-20Bench: Sh. Satbeer Singh Godara (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 noted the assessee's application for withdrawal and confirmed that the Departmental Representative had no objection to the withdrawal. Consequently, the Tribunal dismissed the assessee's appeal as withdrawn, subject to all just exceptions.

What were the facts?

The assessee filed an appeal for Assessment Year 2019-20 against a CIT(A) order which arose from proceedings under Section 147 of the Income Tax Act, 1961. During the hearing, the assessee submitted an application requesting to withdraw the appeal.

What were the issues?

Whether the assessee's request to withdraw the appeal should be allowed, leading to its dismissal by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Ms. Shilpa Gupta, CA
Hearing: 23.12.2025Pronounced: 23.12.2025

Asstt. Year : 2019-20 Sh. Arpit Goel, Vs DCIT, N-14, South Delhi, Central Central-19, Kailash Colony, New Delhi-110055 New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. ANPPG3192D Assessee by: Ms. Shilpa Gupta, CA Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER

This assessee’s appeal for Assessment Year 2019-20, arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250/2025-26/1082201863(1) dated 30.10.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset that the assessee has filed his application for withdrawal of the instant appeal as under:

“Sir, Sub: Request for withdrawal of appeal in the case of Sh. Arpit Goel for AY 2019-20 in The above said appeal is fixed for hearing before Your Honours for today i.e. 23.12.2025 Arpit Goel As per the instructions, the assessee wants to withdraw the aforesaid captioned appeal and it is humbly prayed that the same may please be allowed.” 4. Learned departmental representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.

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