Ram Kumar Dhiamn vs. ITO Ward-26(4), New Delhi: Case Filed for 2015-16 Assessment Year – Appeal Withdrawn Due to Duplicate Filing

Ram Kumar Dhiamn vs. ITO Ward-26(4), New Delhi: Case Filed for 2015-16 Assessment Year – Appeal Withdrawn Due to Duplicate Filing

Case Number: ITA 5997/DEL/2019

Appellant: Ram Kumar Dhiamn, New Delhi

Respondent: Income Tax Officer, Ward-26(4), New Delhi

Assessment Year: 2015-16

Case Filed On: 12th July 2019

Order Type: Final Tribunal Order

Date of Order: 26th August 2021

Pronounced On: 26th August 2021

Background of the Case

The appellant, Ram Kumar Dhiamn, a resident of New Delhi, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-30, New Delhi, on 10th May 2019, pertaining to the assessment year 2015-16. The case was brought before the Income Tax Appellate Tribunal (ITAT), challenging the decision of the CIT(A).

The core issue in this case revolved around the tax assessment made by the Income Tax Officer (ITO), Ward-26(4), New Delhi. The specific details of the dispute are not mentioned in the tribunal’s order; however, it was likely related to the tax calculations or deductions for the assessment year 2015-16.

Proceedings in the Tribunal

The appeal was heard by the Delhi Bench ‘SMC’ of the Income Tax Appellate Tribunal via video conferencing. The bench was presided over by Shri R.K. Panda, Accountant Member. During the virtual hearing on 26th August 2021, the counsel for the assessee, Shri Shyam Sunder Mangla, Chartered Accountant, appeared on behalf of Ram Kumar Dhiamn. The Revenue was represented by Shri R.K. Gupta, Senior Departmental Representative (DR).

At the time of the hearing, the counsel for the assessee submitted a letter dated 25th August 2021, requesting the withdrawal of the appeal. The reason cited for the withdrawal was that the assessee had inadvertently filed the appeal twice. The other appeal, registered as ITA No.1351/DEL/2020, had already been heard and was restored to the file of the CIT(A) for reconsideration.

Decision of the Tribunal

The tribunal considered the request for withdrawal of the appeal, noting that the Senior DR had no objection to the withdrawal. Consequently, the tribunal accepted the withdrawal request and dismissed the appeal as withdrawn. This decision was pronounced in the open court at the conclusion of the virtual hearing on 26th August 2021.

This dismissal marked the closure of this particular appeal, leaving the other appeal, ITA No.1351/DEL/2020, to proceed with its course in the appellate process.

Conclusion

This case demonstrates the procedural complexities that can arise in tax litigation, particularly when multiple appeals are filed for the same assessment year. The tribunal’s decision to dismiss the duplicate appeal ensures that the judicial process is streamlined and not burdened with redundant cases.

For taxpayers and their representatives, this case serves as a reminder of the importance of carefully managing the filing process to avoid such duplications. Ensuring that only one appeal is filed and properly tracked can save time and resources for both the taxpayer and the judicial system.

The outcome of this case also highlights the tribunal’s efficiency in handling procedural issues, such as the withdrawal of appeals, allowing the focus to remain on substantive tax disputes. By permitting the withdrawal without objection, the tribunal facilitated the efficient resolution of the case.

Overall, the final order, pronounced on 26th August 2021, effectively resolved the procedural issue of duplicate filing and allowed the judicial process to focus on the remaining substantive appeal. This case underlines the need for careful attention to detail in tax litigation, ensuring that all procedural steps are correctly followed to avoid unnecessary complications.

Order Pronounced By: Shri R.K. Panda, Accountant Member

Final Order: Appeal Dismissed as Withdrawn

Ram Kumar Dhiamn vs. ITO Ward-26(4), New Delhi: Case Filed for 2015-16 Assessment Year – Appeal Withdrawn Due to Duplicate Filing