Sangeeta Madan vs DCIT Circle-2 Moradabad: Case Withdrawal Due to Infructuous Appeal (Assessment Year 2015-16)

Sangeeta Madan vs DCIT Circle-2 Moradabad: Case Withdrawal Due to Infructuous Appeal (Assessment Year 2015-16)

Case Number: ITA 6351/DEL/2019

Appellant: Sangeeta Madan, Moradabad

Respondent: DCIT Circle-2, Moradabad

Assessment Year: 2015-16

Order Type: Final Tribunal Order

Date of Filing: July 29, 2019

Date of Pronouncement: May 24, 2023

Background of the Case

Sangeeta Madan, a resident of Moradabad, filed an appeal against the order passed by the Deputy Commissioner of Income Tax, Circle-2, Moradabad for the assessment year 2015-16. The appeal was filed against the assessment order under section 143(1) of the Income Tax Act, 1961, which was issued on December 28, 2017. The appellant was represented by Kansal Kapoor & Co., located at Kothiwal Nagar, Station Road, Moradabad, Uttar Pradesh.

Reason for Filing the Appeal

The appellant, Sangeeta Madan, challenged the assessment order issued under section 143(1) of the Income Tax Act, 1961. The primary contention in the appeal was related to the adjustments made by the Assessing Officer (AO) which the appellant believed were unjustified and not in accordance with the law. The appellant sought relief from the CIT(A), Moradabad, but the appeal was dismissed. Subsequently, the appellant approached the Income Tax Appellate Tribunal (ITAT) Delhi for further adjudication.

Proceedings Before the ITAT

The appeal was listed for hearing before the Delhi Bench ‘G’ of the ITAT on May 24, 2023. The bench comprised of Sh. Anil Chaturvedi, Accountant Member, and Sh. Anubhav Sharma, Judicial Member. During the course of the hearing, the learned counsel for the appellant submitted an application for withdrawal of the appeal, stating that the appeal had become infructuous.

The learned Departmental Representative (DR), Shri B.M. Singh, Senior DR, did not raise any objection to the withdrawal of the appeal. As a result, the tribunal accepted the withdrawal application.

Final Order

In view of the application filed by the appellant’s counsel and the absence of any objection from the respondent’s side, the ITAT dismissed the appeal as withdrawn. The order was pronounced in the open court on May 24, 2023, by the bench consisting of Sh. Anil Chaturvedi and Sh. Anubhav Sharma.

The final judgment reads:

“The appeal of the assessee is dismissed as withdrawn.”

Conclusion

The case ITA No. 6351/DEL/2019, filed by Sangeeta Madan, Moradabad against the DCIT Circle-2, Moradabad, for the assessment year 2015-16, was withdrawn by the appellant during the hearing on May 24, 2023. The withdrawal was primarily due to the appeal becoming infructuous. As a result, the Income Tax Appellate Tribunal, Delhi, dismissed the appeal as withdrawn. This case highlights the importance of thoroughly assessing the viability of an appeal before proceeding to higher judicial forums.

The tribunal’s acceptance of the withdrawal without any objections from the revenue side further underscores the procedural aspect of tax litigation, where cases may be withdrawn if the circumstances rendering them moot arise.

With the conclusion of this case, it is evident that legal proceedings in tax matters must be meticulously pursued, and any changes in the material facts leading to the appeal should be promptly communicated to the tribunal to avoid unnecessary litigation.

Sangeeta Madan vs DCIT Circle-2 Moradabad: Case Withdrawal Due to Infructuous Appeal (Assessment Year 2015-16)