This article provides an in-depth analysis of the tax appeal case filed by Inderdeep Singh against the Principal Commissioner of Income Tax (Pr. CIT) Delhi-15 for the assessment year 2013-14. The case, which was subsequently withdrawn in September 2022, sheds light on the procedural aspects and potential reasons behind the withdrawal.
Inderdeep Singh, a resident of New Delhi, filed multiple appeals with the Income Tax Appellate Tribunal (ITAT) challenging the orders of the CIT (Appeals) for several assessment years, including 2013-14. The specific appeal in question, ITA No. 619/DEL/2021, was filed on May 27, 2021, and sought to contest the decisions made by the tax authorities regarding his tax liabilities for the assessment year 2013-14.
The appeals were scheduled for a hearing on September 7, 2022. During this hearing, it was noted that the appellant, Inderdeep Singh, had submitted letters dated September 6, 2022, requesting the withdrawal of his appeals for the assessment years 2011-12, 2012-13, 2013-14, and 2014-15.
The representative for the Revenue, Ms. Ranu Mukherjee, CIT DR, did not object to the withdrawal requests. Consequently, the tribunal permitted the withdrawal of all the appeals and dismissed them as withdrawn.
The decision to withdraw these appeals may have been influenced by several factors, including potential resolutions outside the tribunal, reconsideration of the appellant’s litigative stance, or strategic financial decisions considering the possible outcomes and associated costs. This action avoids prolonged litigation and may reflect a settlement or a change in the appellant’s approach to the disputed tax assessments.
As recorded in the final judgment:
“These are appeals by the assessee against the order of the ld. CIT (Appeals) for respective assessment years. At the outset in this case, the assessee has moved a request for withdrawal of the appeals by letters all dated 06.09.2022 in respective assessment years. Ld. DR for the Revenue did not have any objection in this regard. Hence, we permit withdrawal of all these appeals and accordingly, all the appeals are dismissed as withdrawn.”
“Order pronounced in the open court on this 9th day of September, 2022.”
Signed,
(ANUBHAV SHARMA)
JUDICIAL MEMBER
(SHAMIM YAHYA)
ACCOUNTANT MEMBER
The withdrawal of these appeals signifies an end to a series of tax-related disputes for the specified years. It highlights the dynamics of tax litigation and the strategic considerations that lead parties to retract their challenges to tax assessments.
The withdrawal of Inderdeep Singh’s appeals against Pr. CIT Delhi-15 for the assessment year 2013-14 and other years may serve as a precedent for similar cases, where the parties involved may opt for withdrawal over prolonged litigation.
Inderdeep Singh vs Pr. CIT Delhi-15: Withdrawal of Tax Appeal for Assessment Year 2013-14
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform