Case Number: ITA 457/DEL/2021
Appellant: Orchid Recruiter Private Ltd, New Delhi
Respondent: Pr.CIT-7, New Delhi
Assessment Year: 2015-16
Case Filed On: 2021-04-19
Order Type: Final Tribunal Order
Date of Order: 2022-04-05
Pronounced On: 2022-04-05
The case involves the appeal filed by Orchid Recruiter Private Ltd against the order of the Principal Commissioner of Income Tax (Pr. CIT) – 7, New Delhi, under section 263 of the Income Tax Act, 1961. The primary ground for the appeal was the jurisdiction assumed by Pr. CIT under section 263, which the appellant challenged as erroneous and prejudicial to the interest of revenue.
The appellant raised several grounds in the appeal, including:
The Income Tax Appellate Tribunal (ITAT) found that the appellant had raised valid concerns regarding the jurisdiction assumed by Pr. CIT under section 263. It was noted that the initial notice issued by Pr. CIT was vague and did not provide specific reasons for invoking section 263. Additionally, the appellant had provided sufficient details and evidence during the assessment proceedings, which were duly considered by the assessing officer (AO) before passing the order under section 143(3) of the Act.
At the hearing, the appellant’s counsel furnished a letter dated 02.04.2022, stating the appellant’s intention to withdraw the appeal. The contents of the letter are as follows:
Date: 02.04.2022
The Assistant Registrar
Income Tax Appellate Tribunal
Bench E
New Delhi.Sub: Request for permission to withdraw appeal vide ITA No. 457/Del/2021 in the case of M/s Orchid Recruiters Private Limited (AY 2015-16)
Sir,
Most respectfully, it is prayed that the Appellant Company wishes not to pursue appeal no. ITA No. 457/Del/2021, which has been fixed for hearing on 05th April 2022. As such, your Honour’s may kindly permit to withdraw the appeal vide ITA No. 457/Del/2021 which is pending adjudication before the Hon’ble E Bench, Income Tax Appellate Tribunal, New Delhi.Thanking you,
Yours faithfully,
Sd/-
(SURENDER KUMAR)
CA COUNSEL OF THE APPELLANT COMPANY
The learned Departmental Representative (DR) had no serious objections to the appellant’s withdrawal request.
Considering the submissions, the ITAT permitted the appellant to withdraw the appeal. Accordingly, the appeal was dismissed as withdrawn.
Order Pronounced in the Open Court on 05/04/2022.
Judicial Member: Challa Nagendra Prasad
Accountant Member: Pradip Kumar Kedia
Orchid Recruiter Private Ltd, New Delhi vs. Pr.CIT-7, New Delhi – ITA 457/DEL/2021
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