THRIUS PHARMA EXPERTIZE LLP,THANE vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

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ITA 87/DEL/2025Status: DisposedITAT Delhi04 November 2025AY 2020-21Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)3 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 that the assessee requested to withdraw the appeal due to erroneous registration. The Departmental Representative had no objection to the withdrawal. Consequently, the Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT Delhi Bench. During the hearing, the assessee submitted an email stating that the appeal was erroneously registered before the Delhi Bench, as the assessment and jurisdiction fall under Mumbai, and a similar appeal is already ongoing before the ITAT Mumbai Bench.

What were the issues?

Whether the appeal should be permitted to be withdrawn due to erroneous registration before the wrong bench.

AI-generated summary — verify with the full judgment below

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

For Respondent: Shri Ajay Kumar Arora, Sr. DR

Hearing: 04.11.2025

(Assessment Year: 2020-21) Thrius Pharma Expertize LLP, vs. Assessment Unit, NFAC, 2407, Solus, Near Bayer House, Delhi. Hiranandani Estate, Patli Pada, G.B. Road, Thane West, Mumbai – 400 607 (Maharashtra). (PAN : AANFT6635P) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 04.11.2025 Date of Order : 04.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. 1. These appeal preferred by the assessees is directed against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 05.11.2024 for the Assessment Year 2020-21.

2. None appeared on behalf of the assessee. However, assessee sent an email dated 30.10.2025 wherein it is submitted that the present appeal, pertaining to AY 2020-21, appears to have been erroneously registered before both the ITAT Delhi Bench and the ITAT, Mumbai bench as (present appeal) and ITA No.40/MUM/2025. It is submitted that as the assessee’s assessments and jurisdiction fall under Mumbai, Maharashtra, and the same appeal proceedings are already continuing before the ITAT, Mumbai Bench, the registration of the appeal before ITAT, Bench has occurred inadvertently. Accordingly, it is requested to withdraw the present appeal before the ITAT, Delhi Bench.

On the other hand, ld. DR of the Revenue did not have any objection of withdrawing the appeal.

In view of the above, we permit withdrawal of the appeal. Hence, the appeal filed by the assessee is dismissed as withdrawn Order pronounced in the open court on this 4th day of November, 2025 after the conclusion of the hearing.

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