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Judgment
PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 13.10.2025, for Assessment Year 2022-23.
Ms. Harpreet Kaur Hansra, representing the department submits that the department is withdrawing this appeal. The Id. DR placed on record a copy of letter from the Assessing Officer (AO) in this regard. She submitted that the Revenue had filed this appeal against the order of CIT(A) dated 13.10.2025. The Registry of Tribunal had pointed some defects. Another appeal was filed by the Department against the same order in ITA No.8786/Del/2025 after rectification of the defects as pointed by the Registry of Tribunal. The later appeal of the Revenue in ITA No.8786/Del/2025 for AY 2022-23 has been decided by the Tribunal vide order dated 20.05.2026. Therefore, the present appeal of the Revenue has become infructuous.
Shri Mohit Gupta, appearing on behalf of the assessee endorsed the statement made by ld. DR that appeal of the Revenue in ITA No.8786/Del/2025 for AY 2022-23 against the order of CIT(A) dated 13.10.2025 has been dismissed by the Tribunal vide order dated 20.05.2025. He placed on record copy of aforesaid order of the Tribunal.
Both sides heard. The Revenue has placed on record a letter from the AO to withdraw this appeal, the said letter is reproduced herein below:
In light of the aforesaid letter from the Department, the appeal is dismissed as withdrawn.
In the result, appeal of the Revenue is dismissed.