Col. G.S. Gujral (Retd.), New Delhi V. CIT, New Delhi

ITA 1980/DEL/2011

• Counselvise Citation: 198020114 RSA 2011
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-02-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 21-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RIS GILL
• Assessee Lawyers: COL G S GUJRALRETD
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH BEFORE SHRI R.P. TOLANI, JM & SHRI A.N. PAHUJA, AM ITA NO. 1980 / DEL /2011 ASSESSMENT YEAR:2007-08 DATE OF HEARING:15.7.11 DATE OF DRAFTING:20.7.11 COL. G.S.GUJRAL(RETD.), C-260,DEFENCE COLONY(FIRST FLOOR),NEW DELHI V/S . COMMISSIONER OF INCOME-TAX, DELHI-XIV NEW DELHI. [PAN:A A MPG6032G ] (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- COL. G.S.GUJRAL(RETD.) REVENUE BY:- SHRI R.I.S GILL, DR DATE OF HEARING:- 06-02-2012 DATE OF PRONOUNCEMENT:- 06-02-2012 O R D E R A.N.PAHUJA:- THIS APPEAL FILED ON 21.4.2011 BY THE ASSESSEE AGA INST AN ORDER DATED 14.12.2010 U/S 263 OF THE INCOME-TAX ACT,1961 [HEREINAFTER REFERRED TO AS THE ACT] OF THE LD. CIT-DELHI-XIV, NEW DELHI, RAI SES A NUMBER OF GROUNDS. 2. WHEN THE APPEAL WAS CALLED FOR HEARING, A LETTER DATED 27.1.2012 SIGNED BY THE ASSESSEE WAS PLACED BEFORE US, WHEREI N THE ASSESSEE SOUGHT PERMISSION TO WITHDRAW THE APPEAL. IT IS ME NTIONED IN THE LETTER RECEIVED ON 27.1.2012 AS UNDER: I REQUEST WITHDRAWAL OF MY APPEAL NO.1 980/DEL./2011. REASON FOR WITHDRAWAL . I HAD APPEALED AGAINST ORDERS OF THE CIT,DELHI- XIV, INVOKING SEC. 263 OF THE IT ACT AND ORDERING A FRESH ASSESSMENT BY THE AO UNDER SEC.143 OF THE IT ACT. I HAD DONE SO T O AVOID ANY FURTHER HARASSMENT. HOWEVER, SINCE THE AO HAD TO COMPLETE H IS ASSESSMENT BEFORE 31 DEC.,2011,I HAD COMPULSORILY TO GET THE A SSESSMENT DONE AND DID PRESENT MYSELF BEFORE HIM AS DESIRED BY HIM. THE ASSESSMENT HAS SINCE BEEN COMPLETED. CONSEQUENT LY, THERE IS NO PURPOSE FOR ME TO PURSUE MY GRIEVANCE BEFORE YOUR H ONOUR SINCE WHAT I WANTED TO AVOID HAD CLEARLY BEEN DONE AND COMPLETED NOW. THE APPEAL MAY KINDLY BE WITHDRAWN . ITA NO.1980/DEL/2011 PAGE 2 3. THE ASSESSEEE APPEARING BEFORE US , SOUGHT PER MISSION TO WITHDRAW THE APPEAL. TO A QUERY BY THE BENCH, THE LD. DR DID NOT RAISE ANY OBJECTION TO WITHDRAWAL OF THE APPEAL. 4. IN VIEW OF THE FOREGOING, APPEAL IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN OPEN COURT SD/- SD/- (R.P.TOLANI) JUDICIAL MEMBER (A.N. PAHUJA) ACCOUNTANT MEMBER COPY OF THE ORDER FORWARDED TO : THE ASSESSEE/ CIT-DELHI-XIV,NEW DELHI / DR-C BENCH, NEW DELHI/ GUARD FILE BY ORDER DEPUTY REGISTRAR OF ITAT, NEW DELHI BENCH