Case Number: ITA 1792/DEL/2021
Appellant: S.D. Technical Services Pvt. Ltd., Delhi
Respondent: PCIT-7, Delhi
Assessment Year: 2016-17
Case Filed on: 2021-11-30
Order Type: Final Tribunal Order
Date of Order: 2022-12-21
Pronounced on: 2022-12-21
The case of S.D. Technical Services Pvt. Ltd. vs. PCIT-7, Delhi pertains to the assessment year 2016-17. The appellant, S.D. Technical Services Pvt. Ltd., initially filed an appeal against the order of the Principal Commissioner of Income Tax (PCIT)-7, Delhi dated 31.03.2021, passed under Section 263 of the Income Tax Act, 1961.
The appeal was filed challenging the order passed under Section 263, which deals with the revision of orders prejudicial to the interests of revenue. The appellant contended that the National Faceless Assessment Centre (NFAC), Delhi, had accepted their submissions and completed the assessment by accepting the returned income itself.
The hearing for this case was conducted on 20.12.2022. During the proceedings, the counsel for the appellant, Shri S. Krishnan and Shri Aman Deep Mehtra, Advocates, pointed out that the NFAC, Delhi, had already passed an order under Section 143(3) read with Section 263 of the Income Tax Act on 08.03.2022, accepting the returned income.
Given the acceptance of the returned income by the NFAC and the appellant’s request to withdraw the appeal, the Tribunal permitted the withdrawal of the appeal. The Tribunal’s decision was straightforward, focusing on the procedural aspect of the withdrawal rather than delving into the substantive issues that might have been raised in the appeal.
The Tribunal, comprising Shri Shamim Yahya (Accountant Member) and Shri Anubhav Sharma (Judicial Member), concluded the case by allowing the withdrawal of the appeal. The final order stated that the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 21.12.2022.
Per Bench:
Shamim Yahya
Accountant Member
Anubhav Sharma
Judicial Member
Date of Order: 21.12.2022
Date of Pronouncement: 21.12.2022
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH ‘H’ : NEW DELHI)
BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER
AND
SH. ANUBHAV SHARMA, JUDICIAL MEMBER
ITA No.1792/Del/2021, A.Y. 2016-17
S.D. Technical Services P. Ltd.
1589, Madarsa Road,
Kashmere Gate,
Delhi-110006
Vs.
Pr. Commissioner of Income Tax-7,
C.R. Building, I.P. Estate
New Delhi-110002
(APPELLANT) (RESPONDENT)
Assessee by: Sh. S. Krishnan and Sh. Aman Deep Mehtra, Advocate
Revenue by: Sh. M. Baranwal, CIT(DR)
Date of hearing: 20.12.2022
Date of Pronouncement: 21.12.2022
ORDER
PER ANUBHAV SHARMA, JM:
Heard and perused the record.
2. Assessee has preferred this appeal challenging the impugned order of ld. PCIT, Delhi-7 dated 31.03.2021 passed u/s 263 of the Income Tax Act, 1961. It was pointed out by Ld. AR of the assessee/appellant that vide order dated 08.03.2022, National Faceless Assessment Centre, Delhi while passing order u/s 143(3) r.w.s. 263 of the Act has accepted the submissions of the assessee and completed the assessment accepting the return income itself.
3. In the light of aforesaid, request was made to allow withdrawal of the appeal, the same is allowed and the appeal of assessee is dismissed as withdrawn.
Order pronounced in the open court on 21st December, 2022.
Sd/- Sd/-
(SHAMIM YAHYA) (ANUBHAV SHARMA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Date:- 21.12.2022
*Binita, SR.P.S*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT, NEW DELHI
S.D. Technical Services Pvt. Ltd. vs. PCIT-7, Delhi: Appeal Withdrawal for AY 2016-17
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