Income Tax Appeal Dismissal for Brillon Consumer Products for AY 2015-16

The case of ITA 1261/DEL/2022, involving the appellant DCIT, Circle-4(2), New Delhi, and the respondent Brillon Consumer Products P.Ltd (formerly SC Johnson Products P.Ltd), New Delhi, centered on an appeal for the Assessment Year 2015-16. The appeal was brought before the Income Tax Appellate Tribunal, Delhi Bench “H”, presided over by Shri Narendra Kumar Billaiya, Accountant Member, and Shri Challa Nagendra Prasad, Judicial Member.

The crux of the matter traced back to an order dated January 23, 2020, by the Ld. Commissioner of Income Tax (Appeals)-25, New Delhi. The Revenue, upon review, decided to withdraw the appeal following a directive on June 20, 2023, communicated through a letter revealing the decision to abandon the appeal citing reasons elaborated within the communication.

During the proceedings on June 21, 2023, the counsel for the Revenue, Ms. Sapna Bhatia, CIT-DR, submitted the letter indicating the intention to withdraw the appeal. The respondent, represented by Shri K.M. Gupta, Advocate, did not oppose the motion. Subsequently, based on the submissions and lack of objection from the respondent’s side, the tribunal permitted the withdrawal of the appeal.

The bench concluded that the appeal had been filed erroneously, flagged by the unusual submission of duplicate filings against the same CIT (A) order. This administrative oversight led to the decision by the tribunal to allow the appeal to be withdrawn, emphasizing procedural integrity and judicial prudence.

The decision to dismiss the appeal as withdrawn was officially pronounced in an open court session on June 21, 2023, marking the culmination of ITA No. 1261/Del/2022. The succinct resolution of this case underscores the complex procedural dynamics that can influence the outcomes of tax litigation and reaffirms the essential role of thorough record-keeping and adherence to procedural protocols within the judicial process.

The dismissal of this appeal without proceeding to a substantive hearing reflects a pragmatic approach to dealing with procedural discrepancies. It ensures that the tribunal’s resources are reserved for cases requiring comprehensive judicial analysis. This case exemplifies the procedural aspects of tax litigation and the conditions under which appeals may be withdrawn prior to a substantive examination of the issues at hand.

Income Tax Appeal Dismissal for Brillon Consumer Products for AY 2015-16