SHRI VAISHYA AGGARWAL SHIKSHA SAMITI,MOTI BAZAR, NEAR JAIN MANDIR, PALWAL V. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

ITA 302/DEL/2025

AI Insights

The case involves an appeal by Shri Vaishya Aggarwal Shiksha Samiti against an order from the Assessment Unit of the Income Tax Department dated 16.01.2023 for the Assessment Year 2020-21. The appeal was initially filed before the Income Tax Appellate Tribunal (ITAT), Delhi, but was later found to be incorrectly filed as the appropriate forum for this appeal should have been the Commissioner of Income Tax (Appeals). Upon realizing this error, the assessee requested the withdrawal of the appeal to refile it in the correct forum. Both the assessee's representative and the Departmental Representative did not object to the withdrawal, leading to the dismissal of the appeal as withdrawn by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315742 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: ROHIT NAGAR

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 302/Del/2025 (Assessment Year: 2020-21) Shri Vaishya Aggarwal Shiksha Samiti, Moti Bazar, Near Jain Mandir, Palwal Vs. Assessment Units, Income Tax Department (Appellant) (Respondent) PAN: AAMAS0620B Assessee by : Shri Rohit Nagar, CA Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 13/05/2025 Date of pronouncement 13/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 302/Del/2025 for AY 2020-21, arises out of the order of order of the Assessment Unit, Income Tax Department dated 16.01.2023. 2. At the outset the Ld. AR requested for withdrawal of the appeal preferred by it and took our attention to letter dated 12.05.2025 of the Ld. AR requesting that this appeal may be allowed to be withdrawn for the reason that assessee has inadvertently filed before the Tribunal instead of ld. Commissioner of Income Tax (Appeals). Therefore, the assessee wishes to withdraw appeal No. 302/Del/2025. The application for withdrawal of appeal is as under:- “BEFORE THE INCOME TAX APPELLATE TRIBUNAL (DBC, Hearing Bench B, Delhi) Appeal No.: ITA 302/DEL/2025 Assessment Year: 2020-21 Page | 2 In the matter of: SHRI VAISHYA AGGARWAL SHIKSHA SAMITI PAN: AAMAS0620B Moti Bazar, Near Jain Mandir, Palwal 121102, Haryana Appellant Vs. Income Tax Department Delhi ...Respondent APPLICATION FOR WITHDRAWAL OF APPEAL The Hon'ble Members, Income Tax Appellate Tribunal, Bench Delhi Most Respectfully Submitted: 1. That the above-captioned appeal was filed by the appellant before this Hon'ble Tribunal against the order dated 13-01-2025 passed by the Assessing Officer. 2. That upon reviewing the facts and the legal position, we have advised the appellant that the present appeal has been inadvertently filed before the Hon'ble ITAT instead of the Commissioner of Income Tax (Appeals), which is the appropriate forum under the provisions of the Income Tax Act, 1961. 3. That In view of the above, we have advised the appellant to withdraw this appeal and file it before the appropriate appellate authority. 4. That accordingly, we hereby request this Hon'ble Tribunal to permit the withdrawal of the above appeal. 5. That this request is being made in good faith and without prejudice to the appellant's rights to avail appropriate remedies in accordance with law. PRAYER In view of the foregoing, it is most respectfully prayed that this Hon'ble Tribunal may kindly permit the appellant to withdraw the above appeal. Any other relief deemed just and proper in the circumstances of the case may also be granted. Page | 3 For and on behalf of Place: Delhi Shri Vaishya Aggarwal Shiksha Samiti Date: 12.05.2025 Through Authorized Representatives: CA Rohil Nagal, Chartered Accountant CA Sahil Mehta Chartered Accountant” 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 13/05/2025. -Sd/- -Sd/- (YOGESH KUMAR U.S.) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:13/05/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "