Gita Chandrasekaran vs. The Income Tax Officer

Parties Involved

Facts Summary

The present appeal is filed by the assessee, Gita Chandrasekaran, against the order dated 26.12.2025 passed by the learned Commissioner of Income Tax (Appeals)-11, Mumbai, dismissing the appeal filed by the assessee against the assessment order dated 12.10.2021 pertaining to Assessment Year (A.Y.) 2012-13. The assessee had withdrawn Ground No.5 relating to interest u/s.234A, B and C, which was wrongly levied by the AO, as the AO had rectified the mistake u/s.154 of the Act after filing the present appeal. However, the Commissioner of Income Tax (Appeals) dismissed the appeal stating that the appeal had been withdrawn by the assessee in the said letter.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) was justified in treating the entire appeal as withdrawn on the basis of the letter dated 04.12.2025.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• E Factor Adventure Tourism P. Ltd. Vs. Deputy Commissioner of Income Tax

  Delhi Bench benchAY 2017-18Partly Allowed

• Bharat Trust Vs. The Income Tax Officer

  Ahmedabad bench

• POOJA GUPTA VS. ITO, WARD 52(1), CH. 206-207, ANSAL SATYAM, NOIDA

  Delhi Bench ‘F’ benchAY 2016-17Dismissed

• International Hospital Ltd. Vs. Income Tax Officer

  Delhi Bench benchAY 2013-14Allowed

• ITA No. 4349/DEL/2025; Assessment Year: 2020-21

• Vikram Bakshi Vs. ACIT

  Delhi Bench ‘C’ New Delhi benchAY 2013-14Dismissed