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Facts
The assessee preferred an appeal against an assessment order. During the hearing, it was submitted that the current appeal was duplicative of a previously filed appeal against the same assessment order.
Held
The Tribunal granted the assessee's request to withdraw the appeal after noting that it was duplicative and there was no objection from the Revenue. The appeal was accordingly dismissed as withdrawn.
Key Issues
Whether the appeal, being duplicative of another appeal filed against the same assessment order, can be withdrawn by the assessee.
Sections Cited
143(3), 144B, 144C(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘I’: NEW DELHI
Before: SHRI S RIFAUR RAHMAN & SHRI SUDHIR PAREEK
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 2792/Del/2023 (Assessment Year- 2017-18) Fortum Finnsurya Energy Additional / Joint/ Pvt. Ltd., Deputy/ Assistant 1A, Vandana Building, 11 Vs. Commissioner of Income Tolstoy Marg, Tax /Income Tax Officer New Delhi-110001. National Faceless Assessment Centre, ACIT, Circle 7(1), Range Code-40. Delhi PAN No: AACCF2812J APPELLANT RESPONDENT Assessee by : Shri Vaibhav Garg, AR Revenue by : Shri Dharm Veer Singh, CIT(DR) Date of Hearing : 01.10.2025 Date of Pronouncement : 01.10.2025 ORDER PER SUDHIR PAREEK, JM:
The aforetitled appeal has been preferred by the assessee against the Final Assessment Order dated 22.02.2022 passed by the Learned Assessing Officer u/s 143(3) of the Income-tax Act, 1961 ITA No.- 2792/Del/2023 Fortum Finnsurya Energy Pvt. Ltd. (“the Act”), pursuant to the directions of the Dispute Resolution Panel Dated 17.01.2022 for the Assessment Year 2017-18.
At the time of hearing, the Ld. AR for the assessee submitted that the captioned appeal is duplicative, inasmuch as the two appeals i.e. are filed against the same assessment order dated 22 February 2022. It was further submitted that, in the interest of judicial propriety and to avoid parallel proceedings on the same subject matter, the assessee requested of withdrawal the present appeal and has filed a written request vide letter dated 01.10.2025 seeking its withdrawal. The relevant contents letter dated 01.10.2025 are reproduced as under: “ The Appellant had filed the captioned appeal dated 29 September 2023 against the order passed under section 143(3) read with section 1448 of the Income-tax Act, 1961 (the "Act) dated 22 February 2022 (acknowledgement copy enclosed as Annexure 1 for ready reference). Further, additional grounds were filed on 1 February 2024. Also, an appeal was filed earlier before your Honours, on 7 April 2022 against the order passed under section 143(3) read with section 144C(3) and read with section 144B of the Act dated 28 May 2021 (acknowledgement copy enclosed as Annexure 2 for ready reference), for which has been assigned. However, subsequently, the Appellant had filed a revised Form 36 and grounds of appeal challenging the same order passed under section 143(3) read with section 144B of the Income-tax Act, 1961 (the "Act") dated
22. February 2022 (acknowledgement copy of Revised Form 36 and grounds of appeal enclosed as Annexure 3 for ready reference). Thus, both the appeals ie. are filed against the same aforesaid assessment order dated
22. February 2022.
ITA No.- 2792/Del/2023 Fortum Finnsurya Energy Pvt. Ltd. The Appellant hereby submits that the appeal bearing has been adjourned sine die and the captioned appeal i.e. Honours on 1 October 2025 and accordingly the Appellant wishes to withdraw the captioned appeal i.e. in the interest of judicial propriety and to avoid parallel proceedings on the same subject matter In view of the above, we wish to submit that the captioned appeal bearing appeal reference number is duplicative and the same may be dismissed as withdrawn. We humbly request your Honour to kindly accept our request and oblige. We apologize for the inconvenience caused to your honors.”
In light of the written request for withdrawal by the assessee, and there being no objection from the Revenue, carefully perused the records, it is expedient to grant the assessee / appellant’s desired leave to withdraw the appeal, as it has become infructrous. Accordingly, the same is granted, and consequently, this appeal has been dismissed as withdrawn. Accordingly, is dismissed as withdrawn.