E.I. Dupont India P. Ltd., Gurgaon V. ACIT , CPC - TDS, Gurgaon

ITA 4157/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8143 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 06-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.4157/Del/2019 (ASSESSMENT YEAR 2013-14) E.I. Dupont India Ltd., 7 th Floor, Tower-C, DLF Cyber Greens, Sector 25A, DLF City, Phase-III, Gurgaon-122 002 Haryana. PAN-AAACE 2462M Vs. ACIT, CPC-TDS, Gurgaon (Haryana) (Appellant) (Respondent) Appellant By Ms. Ekta Jain, CA Respondent by Sh. Parikshit Singh, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-1, Gurgaon, [Ld. CIT(A)”, for short], dated 12.02.2019 for Assessment Year 2013-14. Grounds taken in this appeal of Assessee are as under: “1. The CIT(A) erred in law in dismissing the appeal as infructuous on the ground that demand for third quarter has been reduced to nil. 2 ITA No.4157/Del/2019 E.I. Dupont India P. Ltd. vs. ACIT 2. The CIT(A) erred on facts and in law in dismissing the appeal as infructuous without adjudicating the revised grounds raised during appellate proceedings. The appellant craves leave to amend or withdraw any of the grounds or file additional grounds during the course of hearing.” (B) Vide letter dated 14 th December, 2021 filed from the assessee’s side, the assessee has applied for withdrawal of this appeal. The relevant portion of the aforesaid letter dated 14 th December, 2021 is reproduced as under: “The captioned appeal fixed for hearing before B bench on December 16, 2021 was filed against the TDS demand raised by ACIT, CPC, TDS. As per the first proviso to sub section (1) of section 201 of Income Tax Act, 1961, the Appellant has followed the procedure prescribed by CBDT through notification no.11/2016 dated 02 December, 2016 and consequently, TDS demand has reduced to NIL. Accordingly, the appellant wishes to withdraw this appeal” (B.1) At the time of hearing before us, the Ld. Authorized Representative (“AR” for short) for the assessee drew our attention to the aforesaid letter dated 14 th December, 2021 and made earlier prayers permit to withdrawal of appeal by the assessee. In view of the foregoing, this appeal filed by the assessee is hereby dismissed as withdrawn. 3 ITA No.4157/Del/2019 E.I. Dupont India P. Ltd. vs. ACIT (C) In the result, this appeal is dismissed. This order was already pronounced orally on 24 th February, 2022 in Open Court, in the presence of representatives of both sides, after conclusion of the hearing. Now this order in writing is signed today on 28.02.2022. Sd/- Sd/- (KUL BHARAT) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.02.2022 Pk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI