This article provides an in-depth analysis of the case involving Balkishan, New Delhi, as the appellant, and the Income Tax Officer (ITO) Ward 37(1), New Delhi, as the respondent. The case pertains to the assessment year 2011-12 and is identified by ITA No. 1327/DEL/2020. The appeal was filed on 30th June 2020, with the final tribunal order being pronounced on 29th November 2021.
Balkishan, represented by Mr. Sharad Rai, Advocate, filed an appeal against the order dated 21st February 2020 by the Commissioner of Income Tax (Appeals)-13, New Delhi. The appeal was related to the income tax assessment for the year 2011-12. The primary contention in the appeal was against the decisions and assessments made by the CIT (Appeals), New Delhi.
The case was heard by Shri R.K. Panda, Accountant Member, and Shri C.N. Prasad, Judicial Member, at the Delhi Bench ‘I-1’ of the Income Tax Appellate Tribunal (ITAT), New Delhi, through video conferencing. The hearing was scheduled for 29th November 2021, where both parties presented their submissions.
During the course of the hearing, the counsel for the appellant submitted a request to withdraw the appeal, citing that it had become infructuous. The appellant, Balkishan, furnished an application stating:
“I have filed my appeal for your honour during the regime of COVID-19. Later on, as and when I enquired about the status of my appeal, I came to know that no status was found in your records. Therefore, I had filed the same documents again before your court, and an acknowledgement for the same was issued to me. At the time of hearing, I came to know that both the appeals were entertained. Therefore, I humbly request you to treat both the appeals as one. My appeal no. 1327/Del/2020 is infructuous.”
The Ld. Departmental Representative (DR) raised no objection to the request made on behalf of the appellant for the withdrawal of the appeal.
After considering the petition filed by the Authorized Representative of the appellant and noting that there was no objection from the DR, the tribunal permitted the withdrawal of the appeal. The order stated:
“In view of the above, the appeal of the assessee is dismissed as infructuous. In the result, the appeal of the assessee is dismissed. Above decision was announced on conclusion of Virtual Hearing on 29th November 2021 in presence of both the parties.”
The order was pronounced in the open court on 29th November 2021.
The appeal by Balkishan against the ITO Ward 37(1), New Delhi, was dismissed as infructuous due to procedural duplicity. This decision underscores the importance of ensuring proper and timely filing of appeals and the procedural integrity required in the judicial process.
The case was initially filed because the Commissioner of Income Tax (Appeals)-13, New Delhi, issued an order dated 21st February 2020 for the assessment year 2011-12. The appellant later realized that his appeal was not found in the records and filed the same documents again. During the hearing, it was discovered that both appeals were entertained, leading to the request for withdrawal of the duplicate appeal.
This decision demonstrates the tribunal’s commitment to maintaining procedural clarity and avoiding unnecessary duplication of judicial processes. It also highlights the need for appellants to ensure accurate and timely filing of appeals to prevent such issues.
The dismissal of the appeal as infructuous ensures that the judicial resources are utilized efficiently and that the appellant’s case is heard without procedural redundancies. This approach reinforces the importance of due process in the administration of tax laws and the resolution of tax disputes.
Appeal Filed by Balkishan Against ITO Ward 37(1), New Delhi: ITA No. 1327/DEL/2020
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