JOJI SEKHON GILL,INDIA vs. ACIT/DCIT, INTERNATIONAL TAXATION, GURGAON

ITA 3117/DEL/2025Status: DisposedITAT Delhi29 July 2025AY 2022-23Bench: SHRI VIKAS AWASTHY (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee did not wish to pursue the appeal as the relief was granted by the Assessing Officer and a refund was received. The department had no objection to the withdrawal request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2022-23. The assessee's counsel submitted that the Assessing Officer had already granted the desired relief, and the assessee had received the refund, therefore, they wished to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal if the relief has been granted by the AO and refund received?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI

For Appellant: Ms. Priti Goel, Advocate

Hearing: 29/07/2025

(A.Y.2022-23) Joji Sekhon Gill, 201-B, Court Greens, Laburnum Apartments, Sushant Lok-1, Gurgaon, Haryana 122002 ...... अपीलाथ�/Appellant PAN: ALAPG-7325-B बनाम Vs. Deputy Commissioner of Income Tax, International Taxation, Shankar Chowk Road, Phase-V, Udhog Vihar, ..... �ितवादी/Respondent Sector-19, Gurgaon, Haryana 122016 Assessee by : Ms. Priti Goel, Advocate Department by : Ms. Sudha Gupta, SR. DR सुनवाई क� ितिथ/ Date of hearing : 29/07/2025 घोषणा क� ितिथ/ Date of pronouncement : : 29/07/2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax(Appeals)- 2, Noida (hereinafter referred to as 'the CIT(A)') dated 12.03.2025, for Assessment Year 2022-23.

Ms. Priti Goel, appearing on behalf of the assessee submitted that the assessee does not wish to pursue the appeal as the desired relief has been allowed by the Assessing Officer (AO) and the assessee has received refund due for the impugned assessment year. The ld. Counsel for the assessee seeks permission to withdraw the appeal and furnished letter dated 29.07.2025.

(AY 2022-23) 3. Ms. Sudha Gupta, representing the department raised no objection to the said request. 4. In light of written request dated 29.07.2025 received from the Counsel of assessee, appeal of the assessee is dismissed as withdrawn, as prayed for. Order pronounced in the open court on Tuesday the 29th day of July, 2025. Sd/- Sd/- (VIKAS AWASTHY) �याियक सद�य/JUDICIAL MEMBER िद�ी/Delhi, �दनांक/Dated 29/07/2025 NV/- �ितिलिप अ�ेिषतCopy of the Order forwarded to :

1. 1. अपीलाथ�/The Appellant , �ितवादी/ The Respondent. 2.

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