Case Number: ITA 1734/DEL/2020
Appellant: Tata Steel BSL Ltd, New Delhi
Respondent: DCIT Central Circle-3, New Delhi
Assessment Year: 2016-17
Case Filed On: 2020-10-19
Order Type: Final Tribunal Order
Date of Order: 2022-07-29
Pronounced On: 2022-07-29
The case involved Tata Steel BSL Ltd (the appellant), which had filed an appeal against the Deputy Commissioner of Income Tax (DCIT) Central Circle-3, New Delhi, for the assessment year 2016-17. The appeal was filed following the order dated 07.08.2020 by the Commissioner of Income Tax (Appeals)-23, New Delhi, which dismissed the appellant’s claims.
The primary issue in this appeal was related to the tax assessments for the year 2016-17. However, the details of the grounds for appeal were not elaborated upon as the case was ultimately withdrawn by the appellant.
The respondent, represented by Senior Departmental Representative Shri M. Baranwal, was prepared to argue the case but did not contest the withdrawal request made by the appellant.
The ITAT, comprising Accountant Member Dr. B.R.R. Kumar and Judicial Member Anubhav Sharma, noted the appellant’s request to withdraw the appeal. The tribunal acknowledged the formal endorsement of the withdrawal on Form 36 and decided accordingly.
The ITAT dismissed the appeal as withdrawn based on the appellant’s request. The order was pronounced in the open court on 29th July 2022.
This case highlights the procedural aspect of appeal withdrawal in the income tax appellate process. It underscores the taxpayer’s right to withdraw an appeal at any stage of the proceedings, provided it is formally endorsed and communicated to the tribunal. While the specific grounds for the appeal were not discussed due to the withdrawal, the case emphasizes the importance of resolving tax disputes amicably and the flexibility within the judicial system to accommodate such decisions.
Order pronounced in the open court on 29/07/2022 by Accountant Member Dr. B.R.R. Kumar and Judicial Member Anubhav Sharma.
Tata Steel BSL Ltd vs. DCIT Central Circle-3 – 2016-17 – Appeal Withdrawal Case
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