What did the Tribunal hold?

The Tribunal noted that the assessee wished to withdraw the appeal and that the appeal was also defective due to short payment of appeal fee. Therefore, the appeal was dismissed.

The assessee filed an appeal against the order of the CIT(A). The assessee later filed a letter expressing the desire to withdraw the appeal. The appeal fee was also found to be short.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee and also on the ground of being defective due to non-removal of defects.

Gaurav Nijhara, New Delhi vs ITO | ITAT Delhi 2022

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned

Commissioner of Income Tax (Appeals), Delhi [“Ld. CIT(A)”, for short], dated 29/11/2019 for Assessment Year 2011-12.

Gaurav Nijhara vs. ITO (B) In this case, the assessee filed a letter by expressing the desire to withdraw this appeal. At the time of hearing before us, the Ld. Authorized Representative for the assessee drew our attention to the aforesaid letter and submitted that the appeal may be treated as withdrawn.

(B.1) The Ld. Sr. DR for Revenue expressed no objection against withdrawal of the appeal by the assessee.

(B.2) On perusal of the records, we find that registry had communicated defect to the appellant assessee informing that appeal fee was short by Rs.1108/-. We find nothing on records to show that the defect has been removed or cured by the appellant assessee. Therefore, this appeal being defective, is in any case not maintainable.

(B.2.1) In view of the foregoing; this appeal filed by the assessee is dismissed being withdrawn, and also being not maintainable.

This order was already pronounced orally on 26th July, 2022 in Open Court, in the presence of representatives of both

Gaurav Nijhara vs. ITO sides, after conclusion of the hearing. Now this order in writing is signed today on 26/07/2022.

GAURAV NIJHARA,NEW DELHI vs. ITO WARD - 61(4), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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