TRIBURG INVESTMENTS AND ENGINEERS PVT LTD,DELHI vs. ITO,WARD- 25(4), DELHI

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ITA 1144/DEL/2025Status: DisposedITAT Delhi01 December 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER\nAND\nSHRI MANISH AGARWAL, ACCOUNTANT MEMBER\nITA No.1144/Del/2025\nAssessment Year: 2012-13\nTriburg Investments and Vs. Income Tax Officer,\nEngineers Pvt. Ltd.,\n314 & 316, Ansal Chambers-\nII, Bhikaji Cama Place,\nDelhi\nWard-25(4),\nDelhi\nPAN: AABCT4714C\n(Appellant)\n(Respondent)\nAssessee by\nSh. Pranav Yadav, Adv.\nDepartment by\nMs. Amisha S. Gupta, CIT(DR)\nDate of hearing\n01.12.2025\nDate of pronouncement\n01.12.2025\nORDER\nPER SATBEE3 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 allowed the assessee's request to withdraw the appeal. The CIT(A) had previously dismissed the appeal as inadmissible because it was filed against an assessment order not pertaining to the appellant's PAN.

What were the facts?

The assessee filed an appeal against an assessment order. However, during the hearing, the assessee realized the assessment order was for a different entity with a different PAN. The assessee then filed a withdrawal application.

What were the issues?

Whether the appeal was maintainable when it was filed against an assessment order not belonging to the assessee. The assessee's right to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 249(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Respondent: Ms. Amisha S. Gupta, CIT(DR)
Hearing: 01.12.2025Pronounced: 01.12.2025

Date of hearing 01.12.2025 Date of pronouncement 01.12.2025 ORDER

PER SATBEER SINGH GODARA, JM

1.

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1072428716(1), dated 22.01.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

At the time of hearing, learned counsel of the assessee submits that the assessee wants to withdraw it’s instant appeal who has also filed the withdrawal application, reading as under:

“The hearing of captioned appeal is listed for today. In this regard it is submitted that against the assessment order, the appellant filed the appeal before CIT(A) due to the reason the name of the assessee on the assessment order was similar to us, although PAN mentioned was not belonging to us.

2. The Id. CIT(A) in the order passed on 22/01/2025 has given the following findings: It is observed from the assessment order that the assessment order is passed in respect of assessee in the name of M/s Triburg Investments & Engineers Pvt. Ltd. having PAN- AACFT3013Cof Firm whose address being A-1/B DDA flats Munirka, New Delhi 110067. In this regard it is not understandable despite having the said information in possession that the assessment has been passed in the name of Firm having separate PAN, how the appellant company own up the said assessment order and filed appeal mentioning their PAN in form No.

35.

In view of above, I find infirmity in the filing of appeal by the appellant company having PAN AABCT4714C and since the appellant company has filed the present appeal in contravention of section 249(2) of the Income Tax Act, having filing no copy of order passed in the name of company or against the PAN of the company. filing no specific ground/s of appeal and unable to state sufficient cause for owning up the present appeal passed in the name of the Firm having PAN- AACFT3013C along with all appeal's requirements as stated above, the appeal of the appellant is treated as non-admissible with respect to PAN-AABCT4714C.

3. From the above finding of the CIT(A) order, it is clear that Hon'ble CIT(A) has dismissed the appeal by holding that the assessment has been passed in the name of Firm having separate PAN and that the appellant company could not own up the assessment order and file appeal.

2 | P a g e In view of the above, since the CIT(A) has held that the assessment order pertains to some firm and not to us, we have no grievance left and therefore, we are withdrawing the appeal. It is, therefore, prayed to your honour to allow the withdrawal of above appeal.”

3.

Learned CIT (department representative) submits that she has no objection to the instant withdrawal of appeal. Ordered accordingly.

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