Case Number: ITA 956/DEL/2021
Appellant: Samunder Singh Maan, Delhi
Respondent: PCIT-12, New Delhi
Assessment Year: 2015-16
Result: 2015-16
Case Filed on: 2021-08-10
Order Type: Final Tribunal Order
Date of Order: 2023-02-09
Pronounced on: 2023-02-09
Tribunal: IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘H’, NEW DELHI
Before: Sh. C.N. Prasad, Judicial Member and Sh. Pradip Kumar Kedia, Accountant Member
Introduction
This appeal was filed by Samunder Singh Maan against the order of the Principal Commissioner of Income Tax (PCIT)-12, New Delhi, dated 19.03.2020, pertaining to the assessment year 2015-16. The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘H’, on 09.02.2023.
Background
Samunder Singh Maan, residing in Prashant Vihar, Rohini, Delhi, filed an appeal against the order issued by PCIT-12, New Delhi. The case was brought before the ITAT to contest the decision made by the PCIT regarding the assessment for the year 2015-16.
Key Issues and Arguments
The primary issue raised by the appellant, Samunder Singh Maan, was the contestation of the assessment order passed by PCIT-12. However, before the tribunal could delve into the specifics of the case, the appellant submitted a written application for the withdrawal of the appeal.
Tribunal’s Analysis and Findings
The tribunal noted the withdrawal application submitted by the authorized representative of the appellant. The application for withdrawal of the appeal is reproduced as follows:
“The authorized representative of the appellant moved an application for withdrawal of the appeal, stating the intention to withdraw the contestation against the order passed by PCIT-12, New Delhi for the assessment year 2015-16.”
In light of the withdrawal application, the tribunal decided to dismiss the appeal as withdrawn without delving into the merits of the case.
Conclusion
The appeal filed by Samunder Singh Maan against the PCIT-12, New Delhi, for the assessment year 2015-16 was dismissed as withdrawn following the submission of a withdrawal application by the appellant’s authorized representative.
Final Judgment
Order pronounced in the open court on 09.02.2023.
Signed:
Sh. C.N. Prasad, Judicial Member
Sh. Pradip Kumar Kedia, Accountant Member
Dated: 09.02.2023
Copy forwarded to:
Assistant Registrar, ITAT, New Delhi
Relevant Legal Provisions and Precedents
The case centered around the procedural aspects of filing and withdrawing an appeal before the Income Tax Appellate Tribunal. The appellant exercised the right to withdraw the appeal, which the tribunal acknowledged and processed accordingly.
Impact of the Judgment
This judgment highlights the procedural right of an appellant to withdraw an appeal before the tribunal. It also underscores the tribunal’s role in ensuring that such requests are processed promptly and in accordance with legal protocols.
Key Takeaways
The case illustrates the process and implications of withdrawing an appeal in tax litigation. It emphasizes the importance of procedural adherence and the tribunal’s role in facilitating the withdrawal of appeals when requested by the appellant.
Samunder Singh Maan vs PCIT: Appeal Withdrawal for AY 2015-16
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