SUSHIL GOYAL,NEW DELHI vs. JCIT RANGE-61, NEW DELHI

ITA 7177/DEL/2019Status: DisposedITAT Delhi23 January 2023AY 2011-123 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the application for withdrawal of the appeal filed by the assessee. The application stated that the assessee wished to withdraw the appeal due to the low tax effect involved and to put an end to the ongoing litigation. The assessee also requested a caveat that would allow them to seek revival of the appeal if the revenue initiated any new or subsequent penal or other action. The Tribunal, noting the contents of the application, dismissed the appeal as withdrawn. The decision was announced in the open court in the presence of the Senior DR. No specific finding was made on the merits of the original appeal, as it was withdrawn by the assessee.

What were the facts?

The assessee, Sushil Goyal, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'SMC', against the order of the CIT(A)-20, New Delhi, dated 26.02.2019, for Assessment Year 2011-12. The appeal was listed for hearing on 23.01.2023. On the date of hearing, the assessee's counsel submitted an application requesting the withdrawal of the appeal. The application cited the low tax effect involved and the desire to end the ongoing litigation as reasons for withdrawal. It also requested a caveat allowing revival of the appeal if the revenue initiated any new penal or other action.

What were the issues?

1. Whether the assessee should be permitted to withdraw the appeal, considering the low tax effect and the desire to end litigation, and if so, whether a caveat allowing revival of the appeal under certain circumstances should be granted. Assessee's Contention: The assessee, through their counsel, argued for the withdrawal of the appeal due to the minimal tax effect involved and to bring an end to the litigation. They also requested a suitable caveat be attached to the withdrawal order, permitting them to revive the appeal if the revenue initiated any new or subsequent penal or other action. Revenue's Contention: The judgment records that the Respondent (Revenue) was represented by Sh. Hemant Gupta, Sr. DR. However, no specific arguments or contentions from the revenue's side regarding the withdrawal application or the appeal itself are recorded in the judgment.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: SH. N. K. BILLAIYA

Hearing: 23/01/2023Pronounced: 23/01/2023

This appeal filed by the assessee is preferred against the order of the CIT(A)-20, New Delhi dated 26.02.2019 for A.Y. 2011- 12.

At the very outset the Counsel for the assessee moved the following application :-

Noting the contents of the application the appeal is dismissed as withdrawn.

Decision announced in the open court in the presence of Sr. Dr on 23.01.2023.

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