Rashtriya Shikshak Kalyan Pratisthan vs Commissioner Of Income Tax (Appeals), Delhi

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1073368047(1), dated 17.02.2025 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

Delay of 310 days in filing of the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

Learned counsel submits that the instant appeal has been filed inadvertently before ITAT, Delhi Benches, whereas the territorial jurisdiction in the matter lies with ITAT, Jodhpur Bench. Therefore, he wants to withdraw the instant appeal. The learned departmental representative has no objection to the withdrawal of the instant appeal.

This assessee’ appeal is dismissed as withdrawn.