SALUJA CONSTRUCTION COMPANY LIMITED,NEW DELHI vs. CIT(TDS)-2, NEW DELHI

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ITA 2377/DEL/2023Status: DisposedITAT Delhi01 April 2025AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)2 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the present appeal. This was done to avoid multiplicity of proceedings, as a fresh appeal had already been filed against the consequential order.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(TDS) under Section 263. The CIT(TDS) had set aside the original assessment order and directed the AO to pass a fresh order. Subsequently, the AO passed a consequential order, against which the assessee filed a separate appeal before the CIT(A).

What were the issues?

Whether the assessee should be permitted to withdraw an appeal when a subsequent appeal has been filed against a consequential order arising from the order under appeal.

Which sections of the Income-tax Act were involved?

Section 263,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

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

For Appellant: Ms. Raina Manumdar, Adv
For Respondent: Shri Sahil Kumar Bansal, Sr. DR
Hearing: 01/04/2025Pronounced: 01/04/2025

AY 2018-19, arises out of the order of the ld. Commissioner of Income Tax (TDS)-2, New Delhi [hereinafter referred to as „ld. CIT(TDS)‟, in short] dated 20.06.2023 against the order of assessment passed u/s 201(1)/ 201(1A) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 25.11.2022 by the Assessing Officer, DCIT, Circle- 77(1), New Delhi (hereinafter referred to as „ld. AO‟).

2.

At the outset the Ld. AR requested for withdrawal of the appeal preferred by it and took our attention to letter dated 28.03.2025 of the Ld. AR requesting that this appeal may be allowed to be withdrawn for the reason mentioned in the application as under:-

“2. That this appeal has been filed against the impugned order dated 20.06.2023 passed by the Learned Commissioner of Income-tax (TDS)-2, Delhi under section 263 of the Income-tax Act, 1961 (hereinafter referred to as the "Aet"), by which Page | 1 the order dated 25.11.2022 passed by the Deputy Commissioner of Income-tax, Circle-77(1), Delhi (hereinafter referred to as the "AO") under section 201(1)/(1A) of the Act was set aside and the AO was directed to pass fresh order under section 201(1) read with section 201(1A) of the Act after considering all the facts of the case and after providing an opportunity of being heard to the Appellant.

3. That pursuant to the impugned order dated 20.06.2023 passed by the CIT(TDS)-2, Delhi under section 263 of the Act, the AO has passed the consequential order under section 201(1)/(1A) of the Act on 29.01.2025 against which the Appellant has filed an appeal before the Ld. Commissioner of Income- tax (Appeals). Copy of the consequential order dated 29.01.2025 passed by the AO is enclosed as Annexure-

1. 1.

4. Under the above circumstances, in order to avoid the multiplicity of proceedings, the appellant prays that it may be permitted to withdraw the present appeal.”

3.

The Ld. DR does not have any objection for the said request of the ld AR.

4.

We have gone through the request submitted by the Ld. AR and since the DR does not have any objection, the appeal is allowed to be withdrawn.

5.

In the result the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 01/04/2025.

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