This article provides a detailed analysis of the case involving Surander Yadav, New Delhi, as the appellant, and the Assistant Commissioner of Income Tax (ACIT), Gurgaon, as the respondent. The case pertains to the assessment year 2010-11 and is identified by ITA No. 1323/DEL/2020. The appeal was filed on 30th June 2020, with the final tribunal order being pronounced on 5th April 2023.
Surander Yadav, represented by Shri Deepesh Garg, Advocate, filed an appeal against the order dated 16th March 2020 by the Commissioner of Income Tax (Appeals), Gurgaon. The appeal was related to the income tax assessment for the year 2010-11. The primary contention in the appeal was against the decisions and assessments made by the ACIT, Gurgaon.
The case was heard by a bench comprising Sh. Anil Chaturvedi, Accountant Member, and Ms. Astha Chandra, Judicial Member, at the Delhi Bench ‘G’ of the Income Tax Appellate Tribunal (ITAT), New Delhi. The hearing was scheduled for 5th April 2023, where both parties presented their submissions.
On the date of the hearing, the Counsel for the appellant, Surander Yadav, sought the withdrawal of the appeal. The Revenue, represented by Shri H. K. Choudhary, CIT -D.R., did not object to this request. The tribunal, after considering the submissions from both sides, allowed the withdrawal of the appeal.
The tribunal reviewed the request for withdrawal and found no objections from the Revenue’s side. Consequently, the appeal was dismissed as withdrawn. The tribunal’s order stated:
“We have heard the rival submissions and perused the material available on record. In view of the aforesaid request of the assessee, the appeal of assessee is dismissed as withdrawn.”
The order was pronounced in the open court on 5th April 2023.
The withdrawal of the appeal by Surander Yadav highlights the procedural flexibility in income tax litigation, where the appellant can choose to withdraw an appeal if deemed necessary. This case underscores the importance of strategic decision-making in tax disputes and the amicable resolution of issues where both parties agree.
The final order, pronounced by the tribunal, effectively closes the case, with the appeal being dismissed as withdrawn. This decision reflects a procedural conclusion rather than a substantive judgment on the merits of the case, emphasizing the procedural rights of the appellant in tax litigation.
Withdrawal of Appeal by Surander Yadav Against ACIT Gurgaon: ITA No. 1323/DEL/2020
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