This article provides a comprehensive analysis of the case ITA No. 4814/DEL/2019, where the appellant, Asmara Apparels India Private Limited, contested against the respondent, Principal Commissioner of Income Tax (PCIT), Gurgaon. The case pertains to the assessment year 2014-15. The appeal was filed on May 27, 2019, and the final tribunal order was pronounced on June 2, 2022.
The dispute arose when the PCIT, Gurgaon, passed an order under Section 263 of the Income Tax Act, 1961, for the assessment year 2014-15. The appellant, Asmara Apparels India Private Limited, located at Plot No. 378, Udyog Vihar, Phase-2, Gurgaon, Haryana, challenged the PCIT’s order.
The primary grievance raised by the appellant was against the order passed by the PCIT under Section 263 of the Income Tax Act, 1961.
The Delhi Benches “A” of the Income Tax Appellate Tribunal (ITAT) heard the appeal, with Shri Anil Chaturvedi as the Accountant Member and Shri N.K. Choudhary as the Judicial Member. The hearing took place on June 2, 2022, and the order was pronounced on the same day.
On June 1, 2022, the appellant submitted a letter seeking permission to withdraw the appeal. During the hearing, none appeared on behalf of the assessee, but the letter requesting withdrawal was considered. The Senior Departmental Representative (DR), Sh. Zahid Parvez, had no objection to the withdrawal request.
The ITAT accepted the withdrawal request. The order stated:
None appeared on behalf of the assessee. However, the assessee vide letter dated 01.06.2022 sought permission for withdrawal of the appeal, to which, the Ld. D.R. has no objection.
In view of the above, we dismiss the appeal of the assessee as withdrawn.
Order pronounced in the open court at the time of hearing i.e., on 02.06.2022.
[N.K. CHOUDHARY] [ANIL CHATURVEDI]
JUDICIAL MEMBER ACCOUNTANT MEMBERDelhi, Dated 02nd June, 2022
The appeal filed by Asmara Apparels India Private Limited against the Principal Commissioner of Income Tax, Gurgaon, for the assessment year 2014-15, was dismissed as withdrawn by the ITAT. The tribunal’s decision highlights the importance of following procedural requirements and the possibility of withdrawing an appeal if deemed necessary by the appellant.
Asmara Apparels India Private Limited vs PCIT, Gurgaon: Case Summary
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