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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 31.07.2020 by Ld. Commissioner of Income Tax (A)-II, New Delhi [“Ld.CIT(A)”] in Appeal No.62/16-17 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 31.03.2016 passed u/s 254/144 of the Act pertaining to Assessment Year 2007-08.
At the time of hearing, no one attended the proceeding on behalf of the assessee.
It is submitted that a letter dated 19.02.2026 filed by Legal Heir of Late Smt. Rajeshwari Hooja, is also placed on record. For the same, the relevant contents of the letter are reproduced as under:-
“We write on behalf of the Appellant. Rajeshwar Hooja Through Legal Heirs (PAN AABPH3969G), C-10, Vasant Vihar, New Delhi-110057, in the above-captioned appeal filed under the Income Tax Act, 1961, pending before your esteemed Tribunal (Bench A, Case Type: DBC) for Assessment Year 2007-08.
We respectfully wish to inform your Honour that the Appellant has, in the interim, preferred an application before the Commissioner of Income Tax (CIT)/PCIT seeking waiver of interest under the relevant provisions of the Income Tax Act, 1961 In view of the same, the Appellant has decided to pursue the remedy before the Commissioner of Income Tax and accordingly does not wish to prosecute the above-captioned appeal before this Hon'ble Tribunal. The facts have been communicated to the Hon'ble bench during the hearing fixed on 17.02.2026, whereas a formal application is being filed with this letter
In light of the above, we most humbly request this Hon'ble Tribunal to kindly permit the Appellant to withdraw Appeal No. ITA 6391/DEL/2025 for Assessment Year 2007-08, and pass appropriate orders accordingly.
We sincerely regret any inconvenience caused to this Hon'ble Tribunal in this regard and are grateful for your understanding and consideration.”
Ld. Sr. DR for the Revenue has no objection in this regard.
We have heard the contention of Ld.Sr.DR and perused the material available on record. In view of the prayer made vide letter dated 19.02.2026, ITA No.6391/Del/2025 [Assessment Year 2007-08] in the case of “Rajeshwari Hoojja Through Legal Heirs” is permitted to be withdrawn. Hence, appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.