Case Number: ITA 1035/DEL/2021
Appellant: Canara Bank (Erstwhile Syndicate Bank), NOIDA
Respondent: Additional Commissioner of Income Tax (TDS), Ghaziabad
Assessment Year: 2007-08
Result: 2007-08
Case Filed on: 2021-08-31
Order Type: Final Tribunal Order
Date of Order: 2023-01-16
Pronounced on: 2023-01-16
The case of Canara Bank (Erstwhile Syndicate Bank), NOIDA versus Additional Commissioner of Income Tax (TDS), Ghaziabad pertains to the assessment year 2007-08. The appellant, Canara Bank, filed multiple appeals concerning TDS assessments for various years, including 2007-08. These appeals were filed against the orders of the CIT(A), Ghaziabad.
The appeals in question were filed by Canara Bank, previously known as Syndicate Bank, regarding TDS assessments for the assessment years 2007-08, 2009-10, 2010-11, and 2012-13. The specific appeal concerning the assessment year 2007-08 was filed on 31st August 2021. These appeals were against the orders dated 31st March 2014 by the CIT(A), Ghaziabad.
The grounds raised by the appellant were based on various contentions related to TDS assessments. However, details of these grounds were not elaborated as the case took a different turn during the hearing process.
The hearing of the appeals was scheduled on 16th January 2023 before the ITAT, Delhi Bench, comprising Shri C.M. Garg, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member. During the hearing, none appeared on behalf of the assessee (Canara Bank).
However, an application for the withdrawal of the appeals, dated 9th November 2022, was placed on record. This application cited that the DCIT (TDS), Noida had rectified the order and provided the required relief to the assessee, rendering the appeals unnecessary.
The Tribunal, upon considering the application for withdrawal and noting the rectification and relief granted by the DCIT (TDS), Noida, allowed the assessee to withdraw the appeals. Consequently, the appeals were treated as withdrawn.
In conclusion, the ITAT, Delhi Bench dismissed the appeals filed by Canara Bank for the assessment year 2007-08, along with other years, as withdrawn. This dismissal came after the DCIT (TDS), Noida rectified the orders and provided the necessary relief to the assessee, eliminating the need for further litigation.
Pronounced in the open court on 16th January 2023.
Signed:
(PRADIP KUMAR KEDIA)
ACCOUNTANT MEMBER
Signed:
(C.M. GARG)
JUDICIAL MEMBER
Dated: 16th January 2023
Copy forwarded to:
Asstt. Registrar, ITAT, New Delhi
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