SKN PROPMART PVT. LTD,GURGAON vs. PCIT, GURGAON
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee had filed an application for withdrawal of the appeal. The assessee's management had decided to pay the disputed amount ascertained by the Commissioner of Income Tax (Appeals) and requested permission to withdraw the appeal to proceed with the payment of the ascertained demand of Rs. 64,001/-. The Revenue did not dispute these averments. Consequently, the Tribunal dismissed the assessee's appeal as withdrawn in terms of the application, subject to all just exceptions. No specific finding was made on the merits of the original appeal, as it was withdrawn.
What were the facts?
The assessee, M/s Indian Society for Training & Development, filed an appeal for Assessment Year 2016-17 against the order of the Addl./JCIT(A)-2, Mumbai, passed under section 143(3) of the Income Tax Act, 1961. The appeal was filed on September 13, 2024, against the CIT(A)'s order dated July 19, 2024. The matter was listed for hearing on April 22, 2025. The assessee's management decided to pay the disputed amount ascertained by the Commissioner of Income Tax (Appeals). The assessee filed an application requesting permission to withdraw the appeal, stating their intention to pay the ascertained demand of Rs. 64,001/-. The Revenue did not dispute the assessee's averments.
What were the issues?
1. Whether the assessee is permitted to withdraw its appeal against the order of the Addl./JCIT(A) for Assessment Year 2016-17, in light of its decision to pay the ascertained demand. Assessee's contention: The assessee's management has decided to pay the disputed amount ascertained by the Commissioner of Income Tax (Appeals). Therefore, they humbly pray and request the Hon'ble Tribunal to permit the withdrawal of the appeal and allow them to proceed with the payment of the ascertained demand amount of Rs. 64,001/-. Revenue's contention: The Revenue did not dispute the assessee's averments at this stage.
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’, NEW DELHI
Before: Sh. Satbeer Singh Godara
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member : Asstt. Year : 2016-17 M/s Indian Society for Training & Vs Income Tax Officer, Development, B-23, Qutab Exemption Ward-1(2), Institutional Area, New Delhi-110002 New Delhi-110016 (APPELLANT) (RESPONDENT) PAN No. AAATI0450L Assessee by: None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 22.04.2025 Date of Pronouncement: 22.04.2025 ORDER
This assessee’s appeal for Assessment Year 2016-17, arises against the Addl./JCIT(A)-2, Mumbai’s DIN & order No. ITBA/APL/S/250/2024-25/1066846127(1) dated 09.07.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It emerges at the outset that the assessee has filed it’s application for withdrawal of the instant appeal as under: “Your Honour, Please refer to the above cited matter whereby appeal was filed by our office for the A.Y. 2016-17 on 13 t h Sep. 2024. The appeal was filed by us against the order of ld. CIT(A) vide his order ITBA/APL/S/250/2024-25/1066846127(1) date The said appeal before the Hon’ble ITAT has been listed for hearing for today i.e. 22 n d April 2025 but here we wish to inform the Hon’ble Tribunal that our management has decided to pay of the disputed amount ascertained by the Commissioner of Income Tax (Appeals). In view of the above, we humbly pray and request the Hon’ble Tribunal to permit the withdrawal of appeal and allow us to proceed with the payment of the ascertained demand amount of Rs.64,001/-.”
The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. Ordered accordingly.
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