Appeal Withdrawal After Tribunal Remand – Indu Tyagi vs ITO Ward-1(3), Ghaziabad

Case Summary: Indu Tyagi vs ITO Ward-1(3), Ghaziabad

Case Number: ITA 6061/DEL/2019
Appellant: Indu Tyagi, Ghaziabad
Respondent: Income Tax Officer (ITO), Ward-1(3), Ghaziabad
Assessment Year: 2009-10
Case Filed On: 16th July 2019
Order Type: Final Tribunal Order
Date of Order: 12th October 2022
Pronounced On: 12th October 2022

Introduction

The case of Indu Tyagi vs ITO Ward-1(3), Ghaziabad, involves an appeal filed by the appellant challenging the assessment order for the assessment year 2009-10. The appeal was filed against the order passed by the Commissioner of Income Tax (Appeals), Ghaziabad, under section 154 of the Income Tax Act, 1961. The appeal was ultimately withdrawn by the appellant after a remand from the Income Tax Appellate Tribunal (ITAT) for fresh adjudication by the first appellate authority.

Background of the Case

Smt. Indu Tyagi, a resident of Ghaziabad, had filed her income tax return for the assessment year 2009-10. The assessment order passed by the ITO, Ward-1(3), Ghaziabad, was challenged by the appellant before the Commissioner of Income Tax (Appeals), Ghaziabad. The CIT(A) dismissed the appeal on 30th November 2017, which led the appellant to file an application under section 154 of the Income Tax Act. The application sought a recall of the appellate order on the grounds that certain facts and arguments had not been considered during the original appeal.

However, the CIT(A) rejected the section 154 application, stating that there was no mistake apparent from the record that would warrant a recall of the order. Aggrieved by this decision, the appellant filed an appeal before the ITAT, challenging the dismissal of her section 154 application.

Tribunal Remand and Appeal Withdrawal

While the appeal was pending before the ITAT, the Tribunal, in a separate but related appeal (ITA No. 1432/Del/2018), passed an order on 2nd March 2020, remanding the case back to the CIT(A) for fresh adjudication. This remand order essentially set aside the original appellate order, requiring the first appellate authority to re-examine the issues raised by the appellant.

Given that the Tribunal had already remanded the matter for fresh adjudication, the appellant’s current appeal before the ITAT (ITA No. 6061/DEL/2019) became infructuous. The appellant’s counsel, Sh. Raj Kumar Aggarwal, submitted before the Tribunal that the issues in the current appeal would be addressed during the fresh adjudication by the CIT(A) as per the remand order. Consequently, the appellant sought permission to withdraw the appeal.

The Tribunal, acknowledging the situation and the appellant’s request, permitted the withdrawal of the appeal and dismissed it as withdrawn.

Tribunal’s Decision

The ITAT, presided over by Shri Saktijit Dey, Judicial Member, reviewed the submission by the appellant’s counsel and noted that the remand order issued in ITA No. 1432/Del/2018 rendered the current appeal unnecessary. The Tribunal accepted the appellant’s request for withdrawal and dismissed the appeal as withdrawn.

Conclusion

The appeal filed by Smt. Indu Tyagi against the assessment order for the assessment year 2009-10 was dismissed by the ITAT following the appellant’s request to withdraw the appeal. The withdrawal was prompted by a prior remand order issued by the Tribunal, which required the CIT(A) to re-adjudicate the matter. This case illustrates the procedural developments that can occur during tax litigation and highlights the importance of Tribunal remand orders in the appellate process.

Order Pronounced in Open Court: 12th October 2022

Judicial Member: Shri Saktijit Dey

Assistant Registrar: ITAT, New Delhi

Appeal Withdrawal After Tribunal Remand – Indu Tyagi vs ITO Ward-1(3), Ghaziabad