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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 15.11.2019 by Ld. Commissioner of Income Tax (A)-I, New Delhi [“Ld.CIT(A)”] in Appeal No.428/18-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 30.12.2018 passed u/s 143(3) of the Act pertaining to Assessment Year 2016-17.
Ld. Counsel for the assessee prayed under the instructions of the assessee that the above-captioned appeal may be permitted to be withdrawn. A letter dated 02.02.2026 filed by Mr. Nipun Gutpa, ACA, Ld. Authorized Representative of the assessee, is also placed on record. For the same, the relevant contents of the letter are reproduced as under:-
“The captioned appeal is fixed for hearing before this Hon'ble bench today, i.e. 02 February, 2026, is a duplicate of another appeal filed by the appellant.
In view of the same, we respectfully request this Hon'ble Tribunal to allow withdrawal of the above-mentioned appeal. Therefore, it is most humbly prayed that the above-captioned appeal may kindly be allowed to be withdrawn.”
Ld. CIT DR for the Revenue has no objection in this regard.
We have heard the contentions of the Ld. Authorized representatives of both parties and perused the material available on record. In view of the prayer made by Ld. Authorized representative of the assessee vide letter dated 02.02.2026, ITA No.3723/Del/2024 [Assessment Year 2016-17] in the case of M/s. Abhik Finance Pvt.Ltd. is permitted to be withdrawn. Hence, appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.