Case Number: ITA 1690/DEL/2020
Appellant: Sonia Bhandari, New Delhi
Respondent: DCIT CPC, Bengaluru
Assessment Year: 2019-20
Result: Appeal dismissed as withdrawn
Case Filed on: 2020-10-14
Order Type: Final Tribunal Order
Date of Order: 2022-09-26
Pronounced on: 2022-09-26
This case involves Sonia Bhandari, who filed an appeal against the order of the DCIT, CPC, Bengaluru, for the assessment year 2019-20. The appeal was directed against the order dated 11.08.2020 of the CIT(A), Delhi-7.
The appellant, Sonia Bhandari, initially filed a return for the assessment year 2019-20. However, upon discovering a mistake in the original return, she subsequently filed a revised return. As a result, the originally filed return became infructuous, and the appeal against the Intimation Order also became infructuous.
The hearing took place on 26.09.2022, with Shri Jeetender Chand, Sr. DR, representing the Revenue. The appellant, Sonia Bhandari, did not appear for the hearing but placed an application on record seeking the withdrawal of the appeal on the grounds that the revised return rendered the original return and the subsequent appeal infructuous.
The tribunal, consisting of Shri C.M. Garg, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member, reviewed the application for withdrawal submitted by the appellant. The tribunal noted that there was no objection from the Revenue regarding the withdrawal request.
Considering the absence of any objections from the Departmental Representative and the appellant’s request for withdrawal, the tribunal allowed the withdrawal of the appeal.
The tribunal concluded that since the original return had been replaced by the revised return, the appeal had become infructuous. Consequently, the appeal was dismissed as withdrawn.
The order was pronounced in the open court at the conclusion of the hearing on 26.09.2022, confirming the dismissal of the appeal.
Order:
The appeal filed by Sonia Bhandari is dismissed as withdrawn.
Author: Judicial Member, Shri C.M. Garg
Accountant Member: Shri Pradip Kumar Kedia
Date: 26.09.2022
ITA 1690/DEL/2020: Sonia Bhandari vs. DCIT CPC – Withdrawal of Appeal
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