Case Number: ITA 391/DEL/2019
Appellant: National Institute of Solar Energy, Gurgaon
Respondent: DCIT (TDS), Gurgaon
Assessment Year: 2015-16
Case Filed On: 2019-01-18
Order Type: Final Tribunal Order
Date of Order: 2022-01-05
Pronounced On: 2022-01-05
Result: Appeal Dismissed as Withdrawn
The appeal was filed by the National Institute of Solar Energy, Gurgaon, against the order of the Commissioner of Income Tax (Appeals)-1, Gurgaon, dated 31.10.2018, for the assessment year 2015-16. The primary issue in this case involved the TDS (Tax Deducted at Source) obligations and compliance by the National Institute of Solar Energy.
The National Institute of Solar Energy filed this appeal challenging the decision of the CIT(A) regarding the TDS compliance and associated penalties for the assessment year 2015-16. The appellant believed that the CIT(A) had erred in its judgment, leading to the filing of this appeal to the Income Tax Appellate Tribunal (ITAT).
During the hearing held on 05.01.2022, the representative of the appellant, Shri Ashish Goel, C.A., submitted a letter requesting to withdraw the appeal. The appellant decided not to pursue the case further. The respondent, represented by Ms. Shefali Swroop, CIT-D.R., raised no objections to the withdrawal of the appeal.
The ITAT, comprising Sh. Anil Chaturvedi, Accountant Member, and Sh. K. Narasimha Chary, Judicial Member, noted the request from the appellant’s representative to withdraw the appeal. After considering the submissions from both sides, the Tribunal decided to allow the withdrawal request. The appeal was thus dismissed as withdrawn.
The appeal filed by the National Institute of Solar Energy, Gurgaon, against the DCIT (TDS), Gurgaon, for the assessment year 2015-16, was dismissed as withdrawn. This decision was based on the appellant’s request, as they chose not to pursue the appeal further.
Order Pronounced: 05.01.2022
This case highlights the procedural aspects of filing and withdrawing appeals in the ITAT. It also underscores the importance of compliance with TDS regulations and the avenues available for taxpayers to challenge decisions by the CIT(A).
For further details, refer to the complete judgment text available in the records of the ITAT, Delhi Bench.
ITA 391/DEL/2019: National Institute of Solar Energy vs DCIT – Appeal Withdrawn
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