ROCKWELL COLLINS (INDIA) ENTERPRISES PRIVATE LIMITED,BANGALORE vs. DCIT., CIRCLE-3(1), HYDERABAD

At the outset, the Ld.AR brought to the notice of the Bench that the assessee only withdrew the appeal partially that too except grounds No. 9 to 11 inadvertently. The Ld.CIT(A) recorded that the assessee withdrew the entire appeal and hence, dismissed the appeal in toto.

Though the Ld.DR placed reliance on the impugned order, it is evident from the impugned order that the assessee did not withdraw the appeal in its entirety. For the sake of completeness, we extract the submissions made by the assessee before the Ld.CIT(A) and extracted by the Ld.CIT(A) to the extent of relevance here under :

The observations of the Ld.CIT(A) for dismissal of the appeal are hereunder : “5. Decision “ I have carefully gone through the facts of the case and the submission of the appellant. The appellant has requested for withdrawal of appeal vide letter dated 16.12.2022. Considering the facts and circumstances, I confirm the disallowance made by the National e-Assessment Centre, Delhi by order u/s 143(3) r.w.s. 144C dated 24.05.2021. The appeal of the assessee is therefore dismissed.”

It is, therefore, clear from the above that though the Ld.CIT(A) recorded the submission of the assessee as to their desire to withdraw the appeal except to grounds No.9 to 11, it missed the attention of the Ld.CIT(A) and resulted in dismissal of the entire appeal. Since it is purely a mistake apparent on record, we set aside the impugned order in so far as it relates to grounds No.9 to 11 and restore the appeal to the file of the Ld.CIT(A) for passing the order in accordance with the provisions u/s 250(6) of the Act on grounds No.9 to 11.

In the result, appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open court on this the 27th day of August, 2024.