Wal-Mart India Private Limited v. Deputy Commissioner of Income-tax, Circle–27(1), New Delhi
[Citation -2019-LL-0827-15]

Citation 2019-LL-0827-15
Appellant Name Wal-Mart India Private Limited
Respondent Name Deputy Commissioner of Income-tax, Circle–27(1), New Delhi
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 27/08/2019
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags e-filing of appeal • condonation of delay • withdrawal of appeal
Bot Summary: CIT vide order dated 13.01.2017 on technical grounds that the assessee has filed the appeal manually instead of electronic form using e-filing portal. During the hearing, it was brought to our notice that the assessee filed appeal before the ld. The assessee sought to withdraw the appeal as non-maintainable at this juncture. Ld. DR has not objected for withdrawal of the appeal and hence the appeal is hereby dismissed as withdrawn. In the result, the appeal of the assessee is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 2344/Del/2017 Asstt. Year 2012-13 Wal-Mart India Private Limited Vs. Deputy Commissioner E-20, First & Second Floor, of Income Tax, Hauz Khas, New Delhi-110 016 Circle 27(1) New Delhi. (Appellant) (Respondent) PAN No. AADCB2110L Assessee by Shri Nikhil Tandon, CA, Shri Rishabh Malhotra, AR Department by Shri N.K. Bansal, Sr. DR Date of Hearing 27/08/2019 Date of 27/08/2019 pronouncement ORDER PER DR. B.R.R. KUMAR, AM appeal of assessee has been dismissed by ld. CIT (A) vide order dated 13.01.2017 on technical grounds that assessee has filed appeal manually instead of electronic form using e-filing portal. 2. During hearing, it was brought to our notice that assessee filed appeal before ld. CIT (A) electronically alongwith condonation of delay. delay was condoned by ld. CIT (A) and matter has been adjudicated on merits. assessee sought to withdraw appeal as non-maintainable at this juncture. Ld. DR has not objected for withdrawal of appeal and hence appeal is hereby dismissed as withdrawn. 3. In result, appeal of assessee is dismissed. (Order pronounced in Open Court on 27/08/2019) Sd/- Sd/- (AMIT KUMAR) (Dr. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27/08/2019 Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR ITAT ASSISTANT REGISTRAR ITAT, New Delhi Wal-Mart India Private Limited v. Deputy Commissioner of Income-tax, Circle27(1), New Delhi
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