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Judgment
This assessee’s appeal for assessment year 2014-15, arises against the ld National Faceless Appeal Centre (NFAC), Delhi [in short, the “CIT(A)] dated 26.12.2025 involving proceedings under section 147/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Learned counsel for the assessee states very clearly that the ““situs”” of the assessee’s Assessing Officer framing assessment in its case is at Mumbai whereas it has wrongly filed the instant appeal before the Delhi benches of the tribunal. He, therefore, seeks to withdraw the same with liberty to file it afresh before the appropriate benches of the tribunal. The Revenue is equally fair in not objecting to assessee’s withdrawal of appeal.
This appeals appeal is dismissed as withdrawn in above terms subject to all just exceptions.