SALUJA CONSTRUCTION COMPANY LIMITED,NEW DELHI V. CIT(TDS)-2, NEW DELHI

ITA 2377/DEL/2023

AI Insights

The case involves M/s. Saluja Construction Company Pvt. Ltd, which appealed against an order passed by the Commissioner of Income Tax (TDS)-2, New Delhi, setting aside an earlier assessment order under sections 201(1) and 201(1A) of the Income-tax Act, 1961. The initial assessment order was passed by the Deputy Commissioner of Income-tax, Circle-77(1), New Delhi. Following the CIT's order under section 263, the Assessing Officer was directed to reassess the case, which led to a new order being passed. The assessee, after the reassessment, decided to withdraw the appeal to avoid multiplicity of proceedings, which was accepted by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470168 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: RAINA MANUMDAR
• Keywords: Set aside; Opportunity of being heard; TDS
• Section: 263; 201(1)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2377/Del/2023 (Assessment Year: 2018-19) M/s. Saluja Construction Company Pvt. Ltd, 3, Munirka Marg, Vasant Vihar, New Delhi Vs. CIT, TDS-2, Delhi (Appellant) (Respondent) PAN: AABCS3788H Assessee by : Ms. Raina Manumdar, Adv Revenue by: Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 01/04/2025 Date of pronouncement 01/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2377/Del/2023 for AY 2018-19, arises out of the order of the ld. Commissioner of Income Tax (TDS)-2, New Delhi [hereinafter referred to as „ld. CIT(TDS)‟, in short] dated 20.06.2023 against the order of assessment passed u/s 201(1)/ 201(1A) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 25.11.2022 by the Assessing Officer, DCIT, Circle- 77(1), New Delhi (hereinafter referred to as „ld. AO‟). 2. At the outset the Ld. AR requested for withdrawal of the appeal preferred by it and took our attention to letter dated 28.03.2025 of the Ld. AR requesting that this appeal may be allowed to be withdrawn for the reason mentioned in the application as under:- “2. That this appeal has been filed against the impugned order dated 20.06.2023 passed by the Learned Commissioner of Income-tax (TDS)-2, Delhi under section 263 of the Income-tax Act, 1961 (hereinafter referred to as the \"Aet\"), by which ITA No. 2377/Del/2023 M/s. Saluja Construction Company Pvt. Ltd Page | 2 the order dated 25.11.2022 passed by the Deputy Commissioner of Income-tax, Circle-77(1), Delhi (hereinafter referred to as the \"AO\") under section 201(1)/(1A) of the Act was set aside and the AO was directed to pass fresh order under section 201(1) read with section 201(1A) of the Act after considering all the facts of the case and after providing an opportunity of being heard to the Appellant. 3. That pursuant to the impugned order dated 20.06.2023 passed by the CIT(TDS)-2, Delhi under section 263 of the Act, the AO has passed the consequential order under section 201(1)/(1A) of the Act on 29.01.2025 against which the Appellant has filed an appeal before the Ld. Commissioner of Income- tax (Appeals). Copy of the consequential order dated 29.01.2025 passed by the AO is enclosed as Annexure-1. 4. Under the above circumstances, in order to avoid the multiplicity of proceedings, the appellant prays that it may be permitted to withdraw the present appeal.” 3. The Ld. DR does not have any objection for the said request of the ld AR. 4. We have gone through the request submitted by the Ld. AR and since the DR does not have any objection, the appeal is allowed to be withdrawn. 5. In the result the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 01/04/2025. -Sd/- -Sd/- (SATBEER SINGH GODARA) (M BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 01/04/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "