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 2017-18. The appeal, filed on May 27, 2021, was withdrawn in September 2022, highlighting key procedural details and potential reasons behind the withdrawal.
Inderdeep Singh, a resident of New Delhi, filed appeals with the Income Tax Appellate Tribunal (ITAT) challenging the orders passed under Section 263 by the CIT (Appeals) for multiple assessment years, including 2017-18. The specific appeal in question, ITA No. 623/DEL/2021, was aimed at contesting the decisions made by the tax authorities regarding his tax liabilities for the assessment year 2017-18.
The appeals were scheduled for a hearing on September 7, 2022. During the hearing, it was noted that the appellant, Inderdeep Singh, had submitted an application requesting the withdrawal of his appeals for the assessment years 2015-16, 2016-17, and 2017-18. The application cited that the cases had already been addressed under Section 263 read with Section 143(3) by the Assistant Commissioner of Income Tax, Circle-43(1), in an order dated March 31, 2022.
The representative for the Revenue, Ms. Renu Mukherjee, CIT DR, did not object to the withdrawal request. Consequently, the tribunal allowed the withdrawal of all the appeals and dismissed them as withdrawn.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 appeals are filed by the assessee against the order passed u/s 263 by the Pr. CIT, Delhi-15 dated 31.03.2021 for the Assessment Years 2015-16, 2016-17 and 2017-18. None appeared on behalf of the Assessee, however, an application was received on behalf of the Assessee wherein, the Ld. AR requested for withdrawal of the appeals for the reason that the cases of the Assessee have already been passed u/s 263 read with section 143(3) of the Income Tax Act, 1961 by the Assistant Commissioner of Income Tax, Circle-43(1) vide order dated 31.03.2022. The Ld. DR does not have any objection for the said request of the ld AR. We have gone through the request submitted by the Ld. AR and since the DR does not have any objection, the appeals are allowed to be withdrawn. In the result the appeals of the assessee are dismissed as withdrawn.”
“Order pronounced in the open court on 08/09/2022.”
Signed,
(SHAMIM YAHYA)
ACCOUNTANT MEMBER
(ANUBHAV SHARMA)
JUDICIAL 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 2017-18 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 2017-18
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