Om Prakash, Gurgaon V. ITO, Ward 3(2), Gurgaon

ITA 93/DEL/2023

AI Insights

The case involves an appeal by the assessee, Om Prakash, against an order from the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2016-17. The appeal was initially filed in the Chandigarh Bench but was later transferred to the Delhi Benches of the Income Tax Appellate Tribunal (ITAT). The assessee, represented by Shri Sanjay Kumar, Sr. DR, decided to withdraw the appeal, which was not objected to by the Departmental Representative. Consequently, the tribunal permitted the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300685 (ITAT-DELHI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 02-02-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 12-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No. 93/Del/2023 Assessment Year: 2016-17 Om Prakash, Plot No.5, Sector 17 & 18 Road, Gurgaon (Hr.) PIN: 122018 Vs. ITO, Ward 3(2), Gurgaon. PAN :ABCFA1687N (Appellant) (Respondent) ORDER PER SAKTIJIT DEY: JUDICIAL MEMBER: Captioned appeal by the assessee arises out of order dated 15.11.2022 passed by National Faceless Appeal Centre (NFAC), Delhi pertaining to assessment year 2016-17. Department by N o n e Assessee by Shri Sanjay Kumar, Sr. DR Date of hearing 03.02.2023 Date of pronouncement 03.02.2023 2 ITA No.4043/Del./2018 2. We have heard Shri Sanjay Kumar, learned Departmental Representative and perused the material on record. 3. Vide letter dated 27.01.2023, the assessee has submitted that against the very same order of the first appellate authority, the assessee had preferred two appeals, one before the Chandigarh Bench and one in Delhi Benches. Since, the appellate jurisdiction lies with ITAT, Delhi Benches, the appeal filed before the Chandigarh Bench was transferred to Delhi Benches. Thus, the assessee has sought permission to withdraw the present appeal. 4. Learned Departmental Representative did not express any objection to the aforesaid request of the assessee. 5. In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn. 6. In the result, the appeal is dismissed. Order pronounced in the open court on 3 rd February, 2023. Sd/- Sd/- ( G.S. PANNU ) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 3 rd February, 2023. Mohan Lal 3 ITA No.4043/Del./2018 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi