What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's application. The reason for withdrawal was an inadvertent error in filing the appeal, with the matter already adjudicated in the assessee's favor.

The assessee appealed against an order confirming the disallowance of Rs. 38,68,076/- for alleged delay in depositing ESI and EPF. The assessee later sought to withdraw the appeal.

What were the issues?

The primary issue was the disallowance of expenses due to delayed deposit of ESI and EPF. However, the appeal was withdrawn before adjudication on merits.

Vamani Overseas Pvt. Ltd., New… vs DCIT | ITAT Delhi 2022

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

Before: DR. B.R.R.KUMAR & SH. ANUBHAV SHARMA

For Appellant: Shri Somil Aggarwal, Advocate

Hearing: 14.07.2022Pronounced: 22.07.2022

The present appeal has been preferred by the Assessee against the order dated 31.01.2020 in appeal no. 10232/2019-20 passed by CIT(A)-9, New Delhi against assessment order dated 23.10.2019 u/s 143(1) for Assessment Year 2018-19 passed by DCIT, CPC, Bengaluru and the assessee has challenged the confirmation order of ld. CIT(A) of M/s. Vamani Overseas P. Ltd. 2 disallowance of Rs. 38,68,076/- on account of alleged delay in depositing the amount of ESI and EPF.

As the case was called for hearing on 14.07.2022, the Ld. Authorised Representative for the assessee placed an application for withdrawn of the appeal on the basis that there has been some inadvertent error in filing the appeal while the matter in issue stood adjudicated in favour of the assessee.

Without commenting anything on the plea about adjudication, the appeal is dismissed withdrawn.

Order pronounced in the open court on 22nd July, 2022.

VAMANI OVERSEAS PVT. LTD.,NEW DELHI vs. DCIT, CPC, BENGALURU

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