ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. SOLAR TURBINES INTERNATIONAL COMPANY, SINGAPORE

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ITA 132/DDN/2024Status: DisposedITAT Dehradun12 September 2025AY 2022-23Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Ι.Τ.Α. No.132/DDN/2024 (A.Y 2022-23) ACIT Vs. Solar Turbines Dehradun International Company 14, Tractor Road Singapore, Singapore - 627973 Appellant Respondent Respondent by Date of Hearing Sh. Mohan Lal Joshi, Sr. DR Withdrawal of appeal 10/09/2025 Date of Pronouncement |12/09/2025 ORDER PER MANISH AGARWAL (Accountant Member)1 pages

In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted the application for withdrawal of the appeal. Following the application and in view of the low tax effect as per the CBDT circular, the appeal was dismissed as withdrawn. The Revenue was granted liberty to seek reinstatement under certain exceptions.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The Assessing Officer's order was dated 20.02.2024, and the CIT(A)'s order was dated 22.05.2024. The Revenue sought to withdraw the appeal due to low tax effect, in line with CBDT Circular No. 09/2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on a low tax effect as per CBDT circular.

Which sections of the Income-tax Act were involved?

Circular No.09/2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 10/09/2025Pronounced: 12/09/2025

ORDER

PER MANISH AGARWAL AM:

1.

The present appeal is filed by the revenue against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), Noida dated 22.05.2024 for the Assessment Year 2022-23 arising out of the order of the Assessing Officer vide order dated 20.02.2024 pertaining to A.Y. 2022-23.

2.

At the outset, at the request of the Ld. Sr. DR has moved the following application :-

6.

Noting the contents of the above application, the Appeal of the Revenue is dismissed as withdrawn. However, revenue is at liberty to approach the Tribunal for reinstitution of appeal in case the matter is covered by any exception provided in board circular. Order pronounced in the open court on 12 September, 2025.

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