Sapna Cans Pvt Ltd vs Addl. CIT, Range-22, New Delhi: Appeal Withdrawn Relating to Section 154/143(3) for Assessment Year 2014-15

Sapna Cans Pvt Ltd vs Addl. CIT, Range-22, New Delhi: Appeal Withdrawn Relating to Section 154/143(3) for Assessment Year 2014-15

Case Number: ITA 6106/DEL/2019

Appellant: Sapna Cans Pvt Ltd, New Delhi

Respondent: Addl. CIT, Range-22, New Delhi

Assessment Year: 2014-15

Order Type: Final Tribunal Order

Date of Order: 12th December 2022

Case Filed On: 18th July 2019

Pronounced On: 12th December 2022

Background of the Case

Sapna Cans Pvt Ltd, a company based in New Delhi, filed an appeal against the Additional Commissioner of Income Tax (Addl. CIT), Range-22, New Delhi, concerning the assessment year 2014-15. The appeal, filed under case number ITA 6106/DEL/2019, was directed against an order passed by the Commissioner of Income Tax (Appeals), New Delhi, on 2nd May 2019. The original assessment order was issued under Section 154/143(3) of the Income Tax Act, 1961.

The appellant contested specific aspects of the order, arguing that certain adjustments or rectifications under Section 154 were unjustified. However, before the tribunal could examine the merits of the case, the appellant decided to withdraw the appeal.

Grounds for Filing the Appeal

The appeal was initially filed to challenge the order passed under Section 154/143(3) of the Income Tax Act, 1961. The appellant believed that the rectifications made by the Assessing Officer (AO) under Section 154, which allows for rectification of mistakes apparent from the record, were not warranted in their case.

However, for reasons undisclosed, the appellant chose not to pursue the appeal further and instead opted to withdraw it during the tribunal proceedings.

Tribunal Proceedings

The case was heard by the Delhi Bench ‘G’ of the Income Tax Appellate Tribunal (ITAT) on 12th December 2022. The bench was presided over by Judicial Member Shri Kul Bharat and Accountant Member Shri Pradip Kumar Kedia. The appellant was represented by Shri Suresh Singhal, CA, while the respondent was represented by Senior Departmental Representative (DR) Shri Abhishek Kumar.

At the outset of the hearing, the counsel for the appellant submitted a request to withdraw the appeal. The tribunal took note of this request and proceeded to dismiss the appeal as withdrawn. Since the withdrawal was voluntary and initiated by the appellant, the tribunal did not delve into the substantive issues of the case.

Final Tribunal Order

The tribunal accepted the appellant’s request to withdraw the appeal. As a result, the appeal was dismissed without any examination of the merits of the case.

The order was pronounced in the open court on 12th December 2022, thereby bringing the case to a close.

Conclusion

The case of Sapna Cans Pvt Ltd vs Addl. CIT, Range-22, New Delhi, highlights the procedural aspect of withdrawing an appeal before the Income Tax Appellate Tribunal. While the specific reasons for withdrawal were not disclosed, the tribunal’s order reflects the appellant’s decision not to pursue the case further. This case serves as a reminder that taxpayers have the option to withdraw their appeals at any stage of the tribunal proceedings, should they choose to do so.

Note: The above summary provides an overview of the tribunal proceedings and the final order in the case of Sapna Cans Pvt Ltd. For a more detailed understanding, interested parties are encouraged to refer to the full text of the tribunal’s order dated 12th December 2022.

Sd/-
(KUL BHARAT)
JUDICIAL MEMBER

Sd/-
(PRADIP KUMAR KEDIA)
ACCOUNTANT MEMBER

Assistant Registrar

Sapna Cans Pvt Ltd vs Addl. CIT, Range-22, New Delhi: Appeal Withdrawn Relating to Section 154/143(3) for Assessment Year 2014-15