KHVATEC INDIA PRIVATE LIMITED,GAUTAM BUDDHA NAGAR V. ASSESSING OFFICER, NOIDA UP

ITA 5650/DEL/2024

AI Insights

The case involved KHVATEC India Pvt. Ltd., the appellant, who filed an appeal against the Final Assessment Order passed by the Assessing Officer under sections 143(3) read with section 144C(13) and section 144B of the Income-tax Act, 1961, for the Assessment Year 2021-22. The appeal was initially prompted by a dispute resolution panel's directions. However, during the tribunal proceedings, the appellant decided to withdraw the appeal, citing procedural redundancy as another appeal with the same grounds was already being considered. The tribunal, after reviewing the circumstances and with no objections from the Department of Revenue, allowed the withdrawal and dismissed the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716818 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2021-2022
• Appeal Filed On: 07-12-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE INFORMED; DHARM VEER SINGH
• Assessee Lawyers: PREM LAMBA
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I’: NEW DELHI) BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No:- 5650/Del/2024 (Assessment Year- 2021-22) KHVATEC India Pvt. Ltd.,A- 3, Block -Ecotech -VI, Gautam Buddha Nagar, UP, India. Vs. Assessing Officer, DCIT, Circle 5(1)(1), GB Nagar. PAN No: AAHCK5539N APPELLANT RESPONDENT Assessee by : Shri Prem Lamba, CA Revenue by : Shri Dharm Veer Singh, CIT(DR) Date of Hearing : 20.08.2025 Date of Pronouncement : 20.08.2025 ORDER PER SUDHIR PAREEK, JM: The aforetitled appeal has been preferred by the assessee against the Final Assessment Order dated 28.09.20224 passed by the Learned Assessing Officer u/s 143(3) read with Section 144C (13) r.w.s. s. 144B of the Income-tax Act, 1961 (“the Act”), pursuant to Printed from counselvise.com ITA No.-5650/Del/2024 KHVATEC India Pvt. Ltd. 2 the directions of the Dispute Resolution Panel Dated 30.08.2024 for the Assessment Year 2021-22. 2. At the time of hearing before us, Ld. AR for Assessee informed that the assessee did not wish to press this appeal; and that the assessee wished to withdraw this appeal. However, the assessee emailed a written petition, wishes to withdraw the appeal. In the said petition, it has been stated that the assessee no longer wishes to press and desires to withdraw the same. The relevant contents of the same are reproduced as under: “The Appellant respectfully submits that it wishes to withdraw ITAT Appeal No. 5650/Del/2024 for AY 2021-22 from the ongoing appeal proceedings. It is submitted that due to procedural reasons, two appeal numbers were inadvertently allotted for the same Grounds of Appeal while filing a clarification against the defective notice issued by your good office. Since the other appeal pertaining to the same matter is already under consideration before the Hon’ble Tribunal, the present appeal (No. 5650/Del/2024) is redundant. In view of the above, the appellant humbly requests that the aforesaid appeal may kindly be treated as withdrawn.” 3. The learned Commissioner of Income Tax (Departmental Representative) (“Ld. CIT(DR)”, for short) did not object to withdrawal of the appeal by Assessee. Printed from counselvise.com ITA No.-5650/Del/2024 KHVATEC India Pvt. Ltd. 3 4. 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. The appeal is disposed of accordingly. 5. In the result, appeal of the assessee is dismissed as withdrawn, as indicated above. Order pronounced in open court on 20.08.2025 Sd/- Sd/- (MANISH AGARWAL) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20.08.2025 Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com ITA No.-5650/Del/2024 KHVATEC India Pvt. Ltd. 4 Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 20.08.25 2 Date on which the typed draft Tribunal Order is placed before the Dictation Member 20.08.25 3 Date on which the typed draft Tribunal Order is placed before the other Member 4 Date on which the approved draft Tribunal Order comes to the Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6 Date on which the signed order comes back to the Sr. P.S. /P.S 7 Date on which the final Tribunal Order is uploaded by the Sr. P.S. /P.S. on official website 8 Date on which the file goes to the Bench Clerk along with Tribunal Order 9 Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10 Date on which the file goes to the Supervisor (Judicial) 11 Date on which the file goes for Xerox 12 Date on which the file goes for endorsement 13 Date on which the file goes to the superintendent for checking 14 The date on which the file goes to the Assistant Registrar for signature on the tribunal order 15 Date on which the file goes to dispatch section 16 Date of Dispatch of the Order Printed from counselvise.com "