This case involved Mahesh Chand Joshi, who filed an appeal against the order of the Principal Commissioner of Income Tax (PCIT), Delhi for the assessment year 2016-2017. The appeal was filed under section 119(2)(b) of the Income Tax Act, 1961 but was found to be not maintainable by the tribunal.
The proceedings began with the appellant’s counsel seeking to withdraw the appeal during the hearing. The Senior Departmental Representative (Sr. DR) had no objections to this request.
After reviewing the submissions and materials, the tribunal, presided over by Shri Kul Bharat, Judicial Member, allowed the withdrawal request. The appeal was dismissed as withdrawn, which concluded the proceedings with no further examination of the substantive issues initially raised by the appellant.
The withdrawal of the appeal highlights a scenario where the appellant decides against pursuing further legal redress, possibly due to various strategic or practical reasons. It serves as an example of cases where the complexities of tax litigation lead to reconsideration of the pursued legal avenues.
This case underscores the importance of understanding the grounds and maintainability of appeals in the context of the Income Tax Appellate Tribunal’s procedures and regulations.
The order was pronounced openly in court, signifying transparency and adherence to judicial norms.
Mahesh Chand Joshi vs. PCIT, Delhi: Appeal Withdrawal for AY 2016-2017
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