M/S P2 LOGITECH PRIVATE LIMITED,NEHRU PLACE, NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-32, DELHI, JHANDEWALAN EXTENSION, NEW DELHI

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ITA 5008/DEL/2025Status: DisposedITAT Delhi23 September 2025AY 2019-20Bench: Sh. Satbeer Singh Godara (Judicial Member)4 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 assessee's counsel sought to withdraw the appeal, with liberty to argue before the assessing authority. The Revenue did not contest this request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2019-20, which arose from proceedings under Section 147 read with Section 144 of the Income Tax Act, 1961.

What were the issues?

The primary issue was the assessee's request for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: CA &
Hearing: 23.09.2025Pronounced: 23.09.2025

Asstt. Year : 2019-20 M/s P2 Logitech Pvt. Ltd., Vs ACIT, 702, International Trade Tower, Central Circle-32, Nehru Place, South Delhi, Jhandewalan Extension, New Delhi-110019 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAICP1013F Assessee by: Sh. Baldev Raj, CA & Sh. Manish Upneja, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.09.2025 Date of Pronouncement: 23.09.2025 ORDER This assessee’s appeal for Assessment Year 2019-20, arises against the CIT(A)-30, New Delhi’s DIN & order No. ITBA/APL/M/250/2025-26/1077777242(1) dated 25.06.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

After vehemently arguing the assessee’s case for quite sometimes. Learned counsel seeks to withdraw the instant appeal with liberty to all legal and factual arguments before the assessing authority in consequential proceedings. The Revenue is equally fair in not contesting for the assessee’s foregoing withdrawal prayer.

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