SHREEJEE APTEX PRIVATE LIMITED,NOIDA vs. INCOME TAX OFFICER, C.R. BUILDING

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ITA 3736/DEL/2025Status: DisposedITAT Delhi31 October 2025AY 2011-12Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal, noting that the Assessing Officer's counsel did not object. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a penalty order for AY 2011-12. The appeal was delayed by 1344 days. The assessee's AR filed an application to withdraw the appeal, stating it was a duplicate filing and the quantum issues had already been decided.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal as a duplicate filing after a significant delay.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 31.10.2025Pronounced: 31.10.2025

Date of hearing 31.10.2025 Date of pronouncement 31.10.2025 O R D E R PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals) (‘the CIT(A) in short), National Faceless Appeal Centre (NFAC), Delhi dated 29.07.2021 in Appeal No. CIT(A), Delhi-8/10029/2020-21 arising out of penalty order passed u/s 271(1)(c) of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2011-12.

2.

At the time of hearing, no one attended the proceedings on behalf of the assessee.

3.

This appeal filed by the assessee is delayed by 1344 days.

4.

Before us, Ld.AR for the assessee filed an application stating that the issues in quantum proceedings have already been decided by the Co-ordinate Bench “G” Bench in vide order dated 09.01.2023 and inadvertently, again the appeal is filed against the same order passed by Ld.CIT(A) for AY 2011-12. It is thus, prayed that appeal may be allowed to be withdrawn as filed duplicate.

5.

On the other hand, the Ld. Sr. DR has not objected to the request of the assessee.

6.

Heard the contention of Ld. Sr. DR and after considering the application filed by the assessee, we allow the assessee to withdraw the appeal. In view of these facts, the appeal of the assessee is dismissed as withdrawn.

7.

In the result, the appeal of the assessee is dismissed as withdrawn.

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