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  1. Blog » Neelam Misal vs CIT Intl. Taxation-03: Tribunal Order for AY 2014-15

Neelam Misal vs CIT Intl. Taxation-03: Tribunal Order for AY 2014-15

Team Clearlaw  Team Clearlaw
Jul 30, 2024
Income Tax

Neelam Misal vs CIT Intl. Taxation-03: Tribunal Order for AY 2014-15

Case Number: ITA 3784/DEL/2019

Appellant: Neelam Misal, Dehradun

Respondent: CIT Intl. Taxation-03, New Delhi

Assessment Year: 2014-15

Case Filed On: April 30, 2019

Order Type: Final Tribunal Order

Date of Order: September 21, 2022

Pronounced On: September 21, 2022

Introduction

Neelam Misal lodged an appeal against the decision made by CIT(International Taxation)-3, New Delhi regarding the assessment for the fiscal year 2014-15, which had been originally adjudicated on February 26, 2019.

Jurisdictional and Procedural Context

The core of the appellant’s grievance was that the CIT(Intl. Taxation) erroneously assumed jurisdiction under Section 263 of the Income Tax Act. The contention was that the assessment order dated September 9, 2016, framed under Section 143(3) of the Act, was improperly adjudged as erroneous and prejudicial to the interests of the revenue.

Proceedings and Outcome

The hearing involved detailed presentations by both the appellant, represented by Ms. Pallavi, CA, and the respondent, managed by Ms. Rinku Singh, CIT DR. Despite the substantial issues raised, the authorized representative of Neelam Misal submitted an application for the withdrawal of the appeal on the day of the hearing.

The Tribunal, considering the application and without delving into the substantive aspects of the case, dismissed the appeal as withdrawn.

Decision and Implications

The dismissal of the appeal as withdrawn, pronounced in the open court, highlights the importance of procedural aspects in judicial proceedings. It also reflects the scenarios where appellants choose to withdraw their appeals possibly due to alternate resolutions or re-evaluations of their positions.

This case underlines the critical role of jurisdictional clarity and the procedural rights of taxpayers in contesting or withdrawing from litigation in tax matters.

Order pronounced by:

– Sh. Anubhav Sharma, Judicial Member

– Sh. N.K. Billaiya, Accountant Member

Date of Pronouncement: September 21, 2022

Copy forwarded to:

  • Appellant
  • Respondent
  • CIT
  • CIT(Appeals)
  • DR: ITAT
  • Assistant Registrar, ITAT, New Delhi

Neelam Misal vs CIT Intl. Taxation-03: Tribunal Order for AY 2014-15

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