Pleading for withdrawal of proceedings against Italian businessman Ottavio Quattrocchi in the Bofors case, the CBI today told a Delhi court that the verdict of the Income Tax Appellate Tribunal, ITAT is wholly irrelevant and reliance on it is totally misconceived. The investigating agency said, the proceedings of ITAT are not strictly judicial proceedings and are administrative in nature and cannot be relied upon. The CBI told the court while pleading that ITAT order should not be considered while deciding its plea for closure of case against Quattrocchi. Additional Solicitor General P P Malhotra told the court that there is no change in the stand of the government regarding withdrawal of case against Quattrocchi after ITAT order.Chief Metropolitan Magistrate Vinod Yadav queried about government's position on the issue.