Ashish Garg, Noida V. ACIT,Central Circle-2, New Delhi

ITA 614/DEL/2023

AI Insights

The case involves appeals filed by the assessee, Sh. Ashish Garg, against the appellate order of the Commissioner of Income Tax (Appeals)-23, New Delhi, for the Assessment Years 2013-14, 2014-15, and 2015-16. The appeals were directed against the assessment orders passed under section 153A read with section 143(3) of the Income Tax Act, 1961, by the Assistant Commissioner of Income Tax, CPC, Central Circle-2, Delhi. During the hearing, the assessee's counsel submitted a consolidated application to withdraw the appeals, stating that the assessing officer had merely adopted the last assessed income from earlier assessments without making any independent additions. The Departmental Representative did not object to the withdrawal of the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115555 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 05-03-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMIT GOEL
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.612/Del/2023, A.Y. 2013-14 ITA No.613/Del/2023, A.Y. 2014-15 ITA No.614/Del/2023, A.Y. 2015-16 Sh. Ashish Garg B-16, Sector-2, Noida - 201301 PAN No. AEJPG9666H Vs. ACIT, Central Circle-2, New Delhi (APPELLANT) (RESPONDENT) Assessee by Sh. Amit Goel, CA & Sh. Pranav Yadav, Adv. Revenue by Shri Javed Akhtar, CIT-DR Date of hearing: 28.08.2023 Date of Pronouncement: 31.08.2023 ORDER PER ANUBHAV SHARMA, JM: The appeals have been preferred by the assessee against the appellate order dated 30.12.2022 of Commissioner of Income Tax (Appeals)-23, New Delhi for Assessment Year 2013-14, 2014-15 & 2015-16 respectively whereby the appeal of the assessee against assessment order u/s 153A r.w.s 143(3) of the Income Tax Act, 1961 dated 09.04.2021 passed by Assistant Commissioner of Income Tax, CPC, Central Circle-2, Delhi (hereinafter referred to as the Ld. AO). ITA-612 & Ors. 2 2. During the course of hearing, the Ld. Counsel for the assessee submitted that he has instruction to withdraw these appeals and filed a consolidated application to that effect. Para 2 of the application, being relevant, is reproduced as below ; “2. In the impugned assessment orders dated 09/04/2021 under the present appeal, no independent addition has been made. The assessing officer has merely adopted the last assessed income as per earlier assessment orders dated 11/01/2018. The appeals in respect of the earlier assessment orders dated 11/01/2018 are being separately pursued. Accordingly, the present appeals are being withdrawn. So, you are requested to allow the withdrawal of same.” 3. The Ld. DR has no objection if the appeals are allowed to be withdrawn. 4. In view of the above, the appeals of the assessee are dismissed as withdrawn, with no liberty of restoration or filing the appeal on same grounds. Order pronounced in the open court on 31 st August, 2023. Sd/- Sd/- (G.S.PANNU) (ANUBHAV SHARMA) PRESIDENT JUDICIAL MEMBER Dated :31 st /08/2023 *Binita, Sr. P.S.* Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT By Order Assistant Registrar, ITAT, Delhi