AI Structured Summary
Not yet generated for this judgment
Judgment
PER NAVEEN CHANDRA, AM :-
This appeal by the assessee is directed against the order of the ld. NFAC dated 14.07.2025 pertaining to A.Y 2018-19.
None appeared for and on behalf of the assessee. We decided to proceed ahead with the assistance of the ld. DR. Therefore, the ld. DR was heard at length and the case records carefully perused.
At the very outset, the ld. counsel for the assessee submitted an application dated 23.09.2025 which reads as under:
“1.1In the present case, the Assessment Unit, Income-tax Department, Delhi completed the assessment vide order dated 19.01.2024 under section 147 r.w.s 144 read with section 144B of the Income-tax Act, 1961 (hereinafter referred to as "the Act") after making certain additions.
1.2Aggrieved the Appellant preferred an appeal before the Commissioner of Income-tax Appeals (hereinafter referred to as "the CIT(A)"). The CIT(A) vide order dated 14.07.2025 under section 250 of the Act dismissed the appeal of the Appellant.
1.3The Appellant has filed the present appeal before the Hon'ble Income-tax Appellate Tribunal, Delhi (hereinafter referred to "Delhi Tribunal") challenging the order of the CIT(A).
1.4Subsequently, the Appellant received a defect notice dated 15.09.2025 from the Assistant Registrar of the Hon'ble Delhi Tribunal stating that the Respondent name has been wrongly mentioned in Form 36 filed by the Appellant.
1.5On perusal of the papers, we observed that the Appellant has its office at 217. 2nd floor, 108 Navneelam, Dr. RJ Thadani Marg, Worli, Mumbai - 400018 and that the office of the Respondent i.e. ACII Circle 5(3)(1) is at Aayakar Bhavan, Mumbai. Therefore, the entire cause of action has arisen in Mumbai and accordingly, the jurisdiction lies with the Hon'ble Income-tax Appellate Tribunal, Mumbai (hereinafter referred to "Hon'ble Mumbai Tribunal").
In view of the above, as the assessee has inadvertently filed the present appeal before this Hon'ble Tribunal instead of the Hon'ble Mumbai Tribunal, we seek leave to withdraw this appeal and file a fresh appeal before the Hon'ble Mumbai Tribunal.
Per contra, the ld. DR raised no serious objection.
We have heard the ld. DR at length and have perused the relevant material on record. We find from a perusal of the application that the assessee has prayed for withdrawal of the appeal on the grounds enumerated in the application. We grant permission to the assessee to withdraw the appeal with liberty to file appeal at the appropriate bench of ITAT pertaining to the jurisdiction of the Assessing Officer.
In the result, appeal of assessee in ITA No. 5659/DEL/2025 is dismissed as withdrawn.