COIM INDIA PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2), DELHI, DELHI

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ITA 5377/DEL/2024Status: DisposedITAT Delhi17 October 2025AY 2021-22Bench: SHRI MAHAVIR SINGH (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)2 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 The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee preferred an appeal against an assessment order passed by the Income Tax Department. At the time of hearing, the assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144C(5)

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Nikhil Agarwal, Advocate, Shri Puru, Advocate
For Respondent: Shri Rajesh Dhanesta, Sr. DR
Hearing: 17.10.2025

(Assessment Year: 2021-22) Coim India Private Limited, vs. DCIT, Circle 4 (2), Shop No.4, Ground Floor, Delhi. Rajendra Bhawan, Patel Nagar East, Delhi – 110 008. (PAN : AABCC4026E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nikhil Agarwal, Advocate Shri Puru, Advocate REVENUE BY : Shri Rajesh Dhanesta, Sr. DR Date of Hearing : 17.10.2025 Date of Order : 17.10.2025 O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

This appeal preferred by the assessees is directed against the assessment order dated 27.09.2024 passed by the Income Tax Department, Assessment Unit u/s 143(3) read with section 144C(13) of the Income-tax Act, 1961 (for short ‘the Act”) for Assessment Year 2021-22 pursuant to the directions of the Dispute Resolution Panel u/s 144C(5) of the Act.

2.

At the time of hearing, ld. AR of the assessee submitted that vide letter dated 14.10.2025 which is placed on record, assessee seeks to withdraw the present appeal in view of the submissions made therein. Accordingly, he requested the Bench to allow the assessee to withdraw the same. Ld. DR of the Revenue did not object to the same.

3.

In view of the submissions of the ld. AR of the assessee, we allow the assessee to withdraw the appeal and accordingly, the present appeal is dismissed as withdrawn. Order pronounced in the open court on this 17TH day of October, 2025 after the conclusion of the hearing.

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