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Judgment
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
These appeal preferred by the assessees is directed against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 05.11.2024 for the Assessment Year 2020-21.
None appeared on behalf of the assessee. However, assessee sent an email dated 30.10.2025 wherein it is submitted that the present appeal, pertaining to AY 2020-21, appears to have been erroneously registered before both the ITAT Delhi Bench and the ITAT, Mumbai bench as ITA No.87/Del/2025 (present appeal) and ITA No.40/MUM/2025. It is submitted that as the assessee’s assessments and jurisdiction fall under Mumbai, Maharashtra, and the same appeal proceedings are already continuing before the ITAT, Mumbai Bench, the registration of the appeal before ITAT, Bench has occurred inadvertently. Accordingly, it is requested to withdraw the present appeal before the ITAT, Delhi Bench.
On the other hand, ld. DR of the Revenue did not have any objection of withdrawing the appeal.
In view of the above, we permit withdrawal of the appeal. Hence, the appeal filed by the assessee is dismissed as withdrawn