Gurdeep Kaur vs DCIT Central Circle, Ghaziabad: Withdrawal of Appeal for AY 2017-18

Case Overview: Gurdeep Kaur vs DCIT Central Circle, Ghaziabad

Case Number: ITA 6218/DEL/2019

Appellant: Gurdeep Kaur, New Delhi

Respondent: DCIT Central Circle, Ghaziabad

Assessment Year: 2017-18

Case Filed On: 2019-07-22

Order Type: Final Tribunal Order

Date of Order: 2023-05-31

Pronounced On: 2023-05-31

Introduction

The case of Gurdeep Kaur vs DCIT Central Circle, Ghaziabad pertains to an appeal filed by the appellant, Gurdeep Kaur, against the assessment order for the assessment year 2017-18. The appeal was ultimately withdrawn by the appellant, leading to its dismissal by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘B’, on May 31, 2023.

Background of the Case

Gurdeep Kaur, a resident of New Delhi, challenged the assessment order passed by the Deputy Commissioner of Income Tax (DCIT), Central Circle, Ghaziabad, for the assessment year 2017-18. The case was filed before the ITAT on July 22, 2019, and was assigned to the Delhi Bench ‘B’ for hearing.

The appeal was directed against the order of the Commissioner of Income Tax (Appeals)-4, Kanpur, dated April 30, 2019. The specifics of the grounds for appeal were not elaborated in the withdrawal request, as the focus shifted towards resolving the matter through withdrawal.

Proceedings Before the ITAT

The appeal was scheduled for hearing on May 31, 2023, before the ITAT, Delhi Bench ‘B’. The Bench consisted of Accountant Member Shri N. K. Billaiya and Judicial Member Shri Anubhav Sharma. Gurdeep Kaur appeared in person as the appellant, while the Revenue was represented by Senior Departmental Representative Sh. Shankar Lal Verma.

During the hearing, Gurdeep Kaur submitted an application for the withdrawal of the appeal. The reasons for the withdrawal were not explicitly mentioned in the application, but it was understood that the appellant had chosen to retract the appeal, possibly due to a resolution of the dispute outside the tribunal or a reassessment of the legal standing of the case.

Tribunal’s Decision

The ITAT, upon reviewing the contents of the withdrawal application and noting the appellant’s intent, decided to dismiss the appeal as withdrawn. The Bench acknowledged the withdrawal request and confirmed that there were no objections from the Revenue’s side.

The decision to dismiss the appeal as withdrawn was announced in the open court on May 31, 2023. The tribunal’s order underscored the finality of the withdrawal and marked the closure of the case without any further legal proceedings on the matter.

Conclusion

The case of Gurdeep Kaur vs DCIT Central Circle, Ghaziabad highlights the procedural aspect of withdrawing an appeal within the legal framework of tax litigation. By opting to withdraw the appeal, Gurdeep Kaur effectively concluded the dispute related to the assessment year 2017-18 without requiring a substantive ruling from the tribunal.

Withdrawal of appeals in tax matters can occur for various reasons, including settlements outside the courtroom, reconsideration of the merits of the case, or strategic decisions by the taxpayer. In this instance, the withdrawal brought an end to the litigation process, allowing both parties to avoid further legal costs and efforts.

This case also demonstrates the tribunal’s role in facilitating such withdrawals, ensuring that they are processed smoothly and without contention. The swift dismissal by the ITAT, following the appellant’s request, reflects the tribunal’s efficiency in handling procedural matters and respecting the taxpayer’s decisions.

Final Tribunal Order

The final order, pronounced on May 31, 2023, by Accountant Member Shri N. K. Billaiya and Judicial Member Shri Anubhav Sharma, officially dismissed the appeal as withdrawn.

Order Pronounced in the Open Court on 31/05/2023.

Judicial Member: Anubhav Sharma

Accountant Member: N. K. Billaiya

Gurdeep Kaur vs DCIT Central Circle, Ghaziabad: Withdrawal of Appeal for AY 2017-18