Appeal Details
Counselvise Citation
[2022] 105 COUNSELVISE.COM (IT) 9226 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 6 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
07-02-2022
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2015-2016
Appeal Filed On
17-07-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.6123/Del/2019 [Assessment Year : 2015-16] CJ DARCL Logistics Ltd., Plot No.55P, Sec-44, Gurgaon, Haryana-122003. PAN-AAACD2086J vs ACIT, CPC-TDS, Ghaziabad. APPELLANT RESPONDENT Appellant by Sh. Anubhav Rastogi, Adv. Respondent by Sh. Jagdish Singh, Sr.DR Date of Hearing 08.02.2022 Date of Pronouncement 08.02.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2015-16 is directed against the order of Ld. CIT(A)-3, New Delhi dated 20.05.2019. The assessee has raised following grounds of appeal:- 1. “That on the facts and circumstances of the case and in law, Ld. Commissioner of Income Tax (Appeals)-3 ['CIT (A)'] has erred in dismissing the appeal on the ground that the same is barred by limitation without appreciating that the Appellant has sufficient cause in delay in filing an appeal before the CIT(A). 2. That on the facts and circumstances of the case and in law, Ld. CIT(A) failed to exercise his discretion to condone the delay in filing an appeal on account of incorrect appreciation of facts and law. 3. That on the facts and circumstances of the case and in law, the Ld. Assessing Officer (Ld. AO) has erred in raising a demand of INR 9,36,390 on account of short deduction of taxes, without appreciating the facts of the case. ITA No.6123/Del/2019 Page | 2 4. That on the facts and circumstances of the case and in law, the Ld. AO has erred in applying rate of deduction of tax @ 20 percent in accordance with provisions of section 206AA of the Income-tax Act, 1961 (the Act) on payment made to non-resident (i.e. Anbis Development) without appreciating that the recipient of the such sum is entitled to be governed by the beneficial provisions of double taxation avoidance agreement entered into between India and Bangladesh. That the above grounds of appeal ore mutually exclusive and without prejudice to each other. That the Appellant reserves its right to add, alter, amend or withdraw any ground of appeal either before or at the time of hearing of this appeal. Any consequential relief to which the Appellant may be entitled under law in pursuance of the aforesaid grounds of appeal, or otherwise may be granted.” 2. At the outset, Ld. Counsel for the assessee submitted that under the instructions of the assessee, he wishes to withdraw the present appeal. A written request is also made by the authorized signatory on behalf of the assessee. The contents of the same are reproduced as under:- “This is with reference to the captioned appeal filed by the Appellant before the Hon'ble Income Tax Appellate Tribunal, New Delhi ("Hon'ble ITAT") on July 18,2019. The appeal is pending before the Hon'ble Bench "B" and has been listed for hearing on February 08, 2022. The copy of notice for hearing has been enclosed as Annexure 1. The Appellant submits that the issue on which the present appeal has been preferred has been rectified at the TRACES portal. Accordingly, there is no demand outstanding as on date in the case of the Assessee for AY 2015- 16. Therefore, the subject matter of the appeal/ ground of appeal does not exist anymore and as a result, the present appeal has become infructuous. ITA No.6123/Del/2019 Page | 3 Since the grievance of the Appellant does not subsist, the Appellant does not wish to pursue the present appeal. Hence, the appellant craves leave of this Hon’ble Tribunal to withdraw the present appeal” 3. Ld. Sr. DR has no objection in this regard. 4. We have heard the rival contentions and perused the material available on record. In view of the written request made by the Ld. Counsel for the assessee, the appeal of the assessee is dismissed as withdrawn. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 08 th February, 2022. Sd/- Sd/- (ANADEE NATH MISSHRA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI
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