ARICENT TECHNOLOGIES (HOLDINGS) LTD,DELHI V. ACIT, CIRCLE-1(1), NEW DELHI

ITA 1278/DEL/2022

AI Insights

The case involves Capegemini Technology Services India Limited, which is the successor to Aricent Technologies (Holdings) Limited, appealing against a final assessment order for the Assessment Year 2017-18. The appeal was directed against the orders passed under various sections of the Income-Tax Act, 1961, following a direction from the Dispute Resolution Panel (DRP). However, before the hearing, the assessee filed an application to withdraw the appeal, citing successful rectification orders that addressed the key grounds of the appeal. The Senior Departmental Representative (DR) did not object to this withdrawal, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772512 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2017-2018
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Rectification of order
• Section: 143(3); 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.1278/Del/2022 [Assessment Year 2017-18] Capegemini Technology Services India Limited. (successor to Aricent Technologies (Holdings) Limited), 5, Connaught Place, Jain Mandir Marg (Annexe), Delhi-110001 Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National Faceless Appeal Centre, Jurisdictional Assessing Officer, Circle-1(1), C.R. Building, Delhi PAN-AACCK8280B Appellant Respondent Appellant by None Respondent by Shri Manoj Kumar, Sr. DR Date of Hearing 29.08.2025 Date of Pronouncement 29.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the final assessment order dated 31.03.2022 passed under Section 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income-Tax Act, 1961(hereinafter referred as ‘the Act’) pertaining to Assessment Year 2017-18 arising out of direction dated 15.02.2022 of the Depute Resolution Panel (DRP)-1, New Delhi. 2. None appeared on behalf of the assessee. However, the assessee has moved an application dated 26.08.2025 for withdrawal of present appeal filed Printed from counselvise.com 2 ITA No.1278/Del/2022 by it. The assessee in its application stated that the assessee had also filed rectification application before the TPO and the Assessing Officer for the key grounds taken in the captioned appeal, since, the same amounted to mistakes apparent from records u/s 154 of the Act. It was further submitted by the assessee in its withdrawal application that the pursuant to filing of rectification application, the TPO had duly passed the rectification order dated 31.08.2022 deleting the TP addition proposed by him to the returned income of the assessee, post which the ld. Assessing Officer had also passed the rectification order dated 15.06.2023. It was further submitted that as the assessee has already got the relief by way of above rectification orders, and therefore requested to withdraw the present appeal. 3. The Ld. Sr. DR for the Revenue has no objection to the withdrawal of the said appeal. 4. We have heard the ld. Sr. DR and perused the materials available on record. Considering the facts stated in the application of the assessee, the present appeal of the assessee is dismissed as withdrawn. 5. In the result, this appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 29th August, 2025. Sd/- Sd/- [MAHAVIR SINGH] [BRAJESH KUMAR SINGH] VICE PRESIDENT ACCOUNTANT MEMBER Dated 29.08.2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Printed from counselvise.com 3 ITA No.1278/Del/2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "