Appeal details
Counselvise Citation
[2023] 100 COUNSELVISE.COM (IT) 9915 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
20-06-2023
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
Delhi
Next Hearing Date
20-06-2023
Assessment Year
2015-2016
Appeal Filed On
26-05-2022
Judgement Text
I.T.A. No. 1261/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ .अ.स ं /.I.T.A No.1261/Del/2022 /Assessment Year:2015-16 DCIT Circle 4(2), New Delhi. ब म Vs. Brillon Consumer Products P. Ltd. (formerly SC Johnson Products P. Ltd.) 5 th Floor, Plot No.68, Sector 44, Gurgaon, Haryana. PAN No. AAACL3128M अ Appellant /Respondent Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri K.M. Gupta, Adv. स ु नवाईक तारीख/ Date of hearing: 21.06.2023 उ ोषणाक तारीख/Pronouncement on 21.06.2023 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-25, New Delhi dated 23.01.2020 for the AY 2015-16. 2. At the time of hearing Ld. DR furnished a letter dated 20.06.2023 stating that Revenue wants to withdraw the appeal for I.T.A. No. 1261/Del/2022 2 the reasons mentioned in the letter. The contents of the letter are as under: Dated: 20.06.2023 To, The Asstt. Registrar, ITAT, Delhi Bench ‘H’, Lok Nayak Bhavan, Khan Market, New Delhi Sir/Madam, Sub.: Request for Withdrawal of departmental appeal in the ease of M/s SC Johnson Products Pvt. Ltd. in ITA No. 1261/Del/2022 for the A.Y. 2015-16 (PAN AAACL3128M) and modifying of additional grounds in Appeal No.1209/Del/2021 -reg.- Ref.No.:F.No.CIT(DR)/H-Bench/ITAT/2023-24/28/dated 13/06/2023 Kindly refer to the above mentioned subject. 2. In this regard, it is submitted that the appeal has been filed before Hon’ble FFAT on 27/05/2022 against CIT(A) order No. 25/10265/2018-19 dated 23/01/2020 and Hon’ble ITAT allotted the Appeal No. 1261 /Del/2022 which is pending before Hon'ble ITAT and the case is fixed for hearing on 21/06/2023. 3. As per direction of the Hon’ble IT AT and verification from record it is observed that the appeal has been filed against vide CIT(A) No. 25/10265/2018-19 dated 23/01/2020 in twice. 4. In view of the above, the ITAT Appeal vide Appeal No. 1261 /Del/2022 is hereby withdrawn and the grounds of Appeal No. 1209//Del/2021 has been modified and additional ground added accordingly after obtaining approval of the Pr. Commissioner of Income Tax-1, New Delhi. The original copy of additional ground authorization dated 20/06/2023 is being enclosed herewith for kind consideration in 11A No. 1209/Del'2021 for AY 2015-16. I.T.A. No. 1261/Del/2022 3 Encl. As above. Yours faithfully, Sd/- (GARIMA) Deputy Commissioner of Income-tax Circle 4(2), New Delhi. Copy to: 1. Sr. DR, ITAT, New Delhi for kind information 2. The Pr. CIT, Delhi-1, New Delhi for kind information Deputy Commissioner of Income-tax Circle 4(2), New Delhi. 3. The Ld. AR has no objection. 4. Considering the submissions of the Ld. DR, we permit the Revenue to withdraw its appeal. Accordingly, the appeal is dismissed as withdrawn. 5. In the result, the appeal is dismissed as withdrawn. Order pronounced in the open court on 21.06.2023 Sd/- Sd/- (NARENDRA KUMAR BILLAIYA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21.06.2023 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi
AI Insights
The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-25, New Delhi, concerning Brillon Consumer Products P. Ltd. (formerly SC Johnson Products P. Ltd.) for the Assessment Year 2015-16. The appeal was filed by the Revenue due to a procedural oversight where the same CIT(A) order was appealed against twice. Upon realization, the Revenue submitted a request to withdraw the appeal, which was granted by the Tribunal. The hearing and the pronouncement of the order took place on 21.06.2023.
