ESPN STAR SPORTS,SINGAPORE vs. DDIT, NEW DELHI

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ITA 3409/DEL/2010Status: DisposedITAT Delhi19 December 2016AY 2002-034 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal took on record the letter dated 22nd August 2016, submitted by the assessee's authorized representative, which indicated the assessee's decision to withdraw the appeal. The letter stated that the withdrawal was sought due to the small quantum of tax involved. The learned Departmental Representative (DR) did not raise any objection to this request. Consequently, the Tribunal found no impediment to allowing the withdrawal. In light of the assessee's explicit request and the absence of any opposition from the revenue, the Tribunal decided to dismiss the appeal as withdrawn. No specific finding was made on the merits of the original appeal, as it was withdrawn before any substantive adjudication.

What were the facts?

The assessee, ESPN Star Sports, filed an appeal (ITA No. 3409/Del/2010) against the order dated 31/3/2010 passed by the CIT(A)-XXIV, New Delhi. The assessment year in question is 2002-03. The appeal was filed by the assessee, and the respondent was the DCIT, Circle 1(2), International Taxation, New Delhi. During the proceedings before the ITAT, the assessee's authorized representative presented a letter dated 22nd August 2016, signed by the Chairman and CEO of the assessee company. This letter indicated the assessee's intention to withdraw the appeal due to the small quantum of tax involved. The Departmental Representative (DR) had no objection to this request.

What were the issues?

1. Whether the assessee is entitled to withdraw the appeal filed against the order of the CIT(A)-XXIV, New Delhi, for AY 2002-03? Assessee's Contention: The assessee, through a letter dated 22nd August 2016, requested the withdrawal of the appeal. The reason cited for withdrawal was the small quantum of tax involved in the dispute. The assessee relied on the inherent right of an appellant to withdraw their appeal when they deem it appropriate, particularly when the financial implications are minimal. Revenue's Contention: The Revenue, represented by the learned DR, stated that they had no objection to the assessee's request for withdrawal of the appeal. No specific arguments or reliance on any authorities were recorded for the revenue.

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. V. MEHROTRA & SMT SUCHITRA KAMBLE

For Appellant: Adv DR
Hearing: 19.12.2016Pronounced: 19.12.2016

This appeal is filed by the Assessee against the order dated 31/3/2010 passed by CIT(A)-XXIV, New Delhi.

2.

The Ld. AR produced a letter dated 22nd August 2016 signed by Mr. Rohit D’Silva, Chairman and CEO of the assessee company whereby the assessee company is withdrawing the present appeal as the quantum of tax involved is very small.

3.

The Ld. DR do not have any objection.

4.

The said letter dated 22nd August 2016 is taken on record.

5.

In result, the appeal is dismissed as withdrawn.

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