This document provides a detailed analysis of the ITAT case ITA No.3706/Del/2019 for the assessment year 2014-15, involving appellant Jasmohan Singh and respondent ACIT, Circle-9(2), New Delhi. The appeal, which pertains to tax assessments, was ultimately dismissed as not pressed by the appellant’s counsel.
Jasmohan Singh, a resident of Delhi, filed an appeal against the order of CIT(A)-34, New Delhi dated 26.02.2019. The appeal challenged certain aspects of the income tax assessment for the fiscal year 2014-15.
During the tribunal hearing on August 28, 2023, the appellant’s counsel, CA Tarandeep Singh, declared that they do not intend to press any grounds of appeal. Consequently, the tribunal, comprising of Sh. N.K. Billaiya, Accountant Member, and Sh. Kul Bharat, Judicial Member, dismissed the appeal as not pressed.
The decision to not press the appeal suggests that the appellant might have reconsidered the strength or relevance of the appeal grounds or possibly reached an alternate resolution. This dismissal emphasizes the procedural aspect where an appeal can be concluded based on the appellant’s choice to not pursue the contested issues, thereby not examining the substantive aspects of the case.
This case underscores the dynamics within tax litigation where appellants may choose to withdraw their appeal for various strategic reasons. It highlights the importance of assessing the viability of appeal grounds before proceeding in a tribunal setting.
Case Review: Jasmohan Singh vs ACIT, Circle-9(2), New Delhi – Assessment Year 2014-15
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