ITO WARD - 18(3), NEW DELHI vs. SAMKIKSHA MAHAJAN, NEW DELHI

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ITA 1346/DEL/2020Status: DisposedITAT Delhi20 May 2025AY 2005-06Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI M. BALAGANESH (Accountant Member)1 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Department, with the approval of the Competent Authority, sought to withdraw the present appeal as they intended to pursue another appeal filed for the same assessment year. The assessee had no objection.

What were the facts?

The Revenue preferred an appeal against the order of the CIT(A) for AY 2005-06. The Department realized they had inadvertently filed two appeals against the same order.

What were the issues?

Whether the Department can withdraw an appeal once filed, especially when another appeal for the same case is being pursued.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

For Appellant: Shri Salil Kapoor, Senior Advocate with Shri Tarun Chanana & Ms. Ananya Kapoor, Advocates
Hearing: 20/05/2025

(A.Y.2005-06) Income Tax Officer, Ward 18(3), R. No. 225A, Central Revenue ...... अपीलाथ�/Appellant Building, New Delhi बनाम Vs. Samiksha Mahajan, 2, Avenue Cassia Westend Greens, Rajokari, New Delhi 110038 ..... �ितवादी/Respondent PAN: AKDPM-4000-H Assessee by : Shri Salil Kapoor, Senior Advocate with Shri Tarun Chanana & Ms. Ananya Kapoor, Advocates Department by : Shri Mahesh Kumar, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 20/05/2025 घोषणा क� ितिथ/ Date of pronouncement : : 20/05/2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-37, New Delhi (hereinafter referred to as 'the CIT(A)') dated 21.02.2020, for assessment year 2005-06.

2.

The ld. DR submitted that inadvertently the Department has filed two appeals against the order of CIT(A) dated 21.02.2020. As per approval of the Principal Commissioner of Income Tax, New Delhi the present appeal in for AY 2005-06 is being withdrawn. The Department will pursue (AY 2005-06) the other appeal filed by the Department in for AY 2005-06 against the order of CIT(A). The DR has placed on record copy of approval from the Competent Authority.

3.

Shri Salil Kapoor, appearing on behalf of the assessee raised no objection in department withdrawing appeal.

4.

In the result, appeal of the Department is dismissed as withdrawn, as prayed for. Order pronounced in the open court on Tuesday the 20th day of May, 2025. Sd/- Sd/- (M. BALAGANESH) (VIKAS AWASTHY) लेखाकार सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER िद�ी/Delhi, �दनांक/Dated 20/05/2025 NV/- �ितिलिप अ�ेिषतCopy of the Order forwarded to :

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

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