ITAT Delhi Bench Dismisses Appeal as Withdrawn in Duplicate Filing Case

Headnote:

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, dismissed as withdrawn the appeal filed by Fortum Finnsurya Energy Pvt. Ltd. in ITA No. 2792/Del/2023, noting that the assessee had already filed another appeal (ITA No. 596/Del/2022) against the same assessment order. The assessee sought withdrawal to avoid parallel proceedings, which the Tribunal accepted.

Court Observations:

1. The assessee acknowledged that both ITA No. 2792/Del/2023 and ITA No. 596/Del/2022 were filed against the same final assessment order dated 22.02.2022.
2. To maintain judicial propriety and prevent duplicative proceedings, the assessee requested withdrawal of ITA No. 2792/Del/2023.
3. The Tribunal observed that there was no objection from the Revenue.
4. The Bench accepted the withdrawal request and dismissed the appeal as infructuous.

Legal Provisions Concerned:

1. Section 143(3), Income-tax Act, 1961.
2. Section 144B, Income-tax Act, 1961.
3. Section 144C, Income-tax Act, 1961.

Case Details:

Case Title: Fortum Finnsurya Energy Pvt. Ltd. v. ACIT, Circle 7(1), Delhi

Citation: ITA No. 2792/Del/2023 (AY 2017–18)

Bench: Shri S. Rifaur Rahman (Accountant Member) & Shri Sudhir Pareek (Judicial Member)

Date of Pronouncement: October 1, 2025

Court: Income Tax Appellate Tribunal, Delhi Bench