This case study details the withdrawal of tax appeals ITA 5249/DEL/2019, involving appellant Rajender Parkash Bhardwaj against the PCIT, Karnal, highlighting key aspects and procedural contexts of the withdrawal process in tax litigation.
The appeals were against the orders passed by the PCIT, Karnal under section 263 of the Income Tax Act, 1961 for the assessment years 2013-14 and 2014-15. The matter was presided over by Shri C.M. Garg, Judicial Member, and Shri Pradip Kumar Kedia, Accountant Member at the Income Tax Appellate Tribunal, Delhi.
During the hearing on August 24, 2022, the counsel for the assessee, Shri Aman Garg, moved an application for the withdrawal of the appeals. This request was not opposed by the respondent’s counsel, Ms. Sapna Bhatia, CIT, DR, leading to the acceptance of the withdrawal by the Tribunal.
The Tribunal’s decision to allow the withdrawal highlights the flexibility within judicial processes to accommodate such requests when uncontested by opposing parties. This approach helps conserve judicial resources and allows the parties to potentially settle disputes outside of a prolonged litigation framework.
The withdrawal of the appeals underlines the strategic considerations that can influence decisions in tax litigation. It may reflect a reassessment of the chances of success in the appeals or a decision to pursue alternative dispute resolution mechanisms. The case provides insight into procedural strategies in the context of tax law and the practical aspects of handling disputes with tax authorities.
The dismissal of the appeals by Rajender Parkash Bhardwaj, as seen in ITA No. 5249 & 5250/Del/2019, illustrates the procedural aspects and strategic decisions inherent in tax litigation. This analysis serves as a resource for understanding the dynamics of appeal withdrawals in the Indian judicial system, especially in the context of tax disputes.
Withdrawal of Tax Appeals ITA 5249/DEL/2019: Rajender Parkash Bhardwaj vs. PCIT
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