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Judgment
PER BRAJESH KUMAR SINGH, AM,
This appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeal), Delhi-26 [hereinafter referred to as the ‘Ld. CIT(A)] order dated 22.09.2025 arising out of the Penalty order dated 19.09.2024 passed under section 271DA of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’) by JCIT, Central Range-4, New Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2020-21.
At the outset, the Ld. Counsel for the assessee submitted that an application for withdrawal of the present appeal has been filed. The relevant contents of the application are as under:
“1)The appellant had filed the appeal through online mode on 21.10.2025. However, there was a defect was pointed out by the Registry and the same was subsequently rectified by filing to appeal papers manually in the office of the Registrar.
2)That one single appeal filed by the appellant was allotted 2 separate Appeal Nos, i.e 6653/Del/205 and 7152/Bel/2025 and two notices of hearing before diff Benches have been listed
3)That since the appellant has filed only 1 (one) appeal the Appeal No. 6653/Del/2015 is being withdraw by the appellant
4)That you are requested to allow the withdrawal other of (Appeal No. 6653/Del/2025) and restore the appeal (Appeal No. 7152/Bel/2025 for hearing. We shall be grateful for your kind cooperation & course of the records
The Ld. Departmental Representative did not raise any objection to the withdrawal of the present appeal.
We have heard the rival submissions and perused the material available on record. In view of the submission made by the Ld. Counsel for the assessee and considering the fact that the duplication of appeal numbers has occurred due to a procedural/technical issue, we find merit in the request of the assessee. Accordingly, the appeal bearing ITA No. 6653/Del/2025 is dismissed as withdrawn,
In the result, the appeal is dismissed as withdrawn.