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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the Assesseee is directed against the order dated 30.10.2025 of the ld. Pr. Commissioner of Income-tax (Appeals)-31, New Delhi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the penalty order dated 24.03.2017 passed by the ACIT 1(1), Bhopal (hereinafter referred to as ‘the ld. AO’) under Section 271(1)(c) of the Act for Assessment Year 2000-01.
Instead of filing the appeal before the Indore Bench, the appeal has been wrongly filed before us and therefore, the Ld. Counsel appearing for the assessee wants to withdraw the appeal; such contention made by him has not been controverted by the Ld. DR and considering the above facts, we dismiss the appeal as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.