ITAT Dismisses Harmony Homes’ Uncontested Tax Appeal: A Brief Overview

In a brief and uncontested hearing, the Income Tax Appellate Tribunal (ITAT) in Nagpur dismissed the tax appeal filed by real estate company Harmony Homes. The case arose from Harmony Homes’ challenge to the order dated March 20, 2024, issued by the Principal Commissioner of Income Tax (Central).

However, at the hearing held on February 24, 2025, Harmony Homes, represented by its authorized representative Mahavir Atal, declared it was no longer interested in pursuing the matter. In response, the Department, represented by Shri Sandipkumar Salunke, raised no objection to the withdrawal.

Taking note of the submission, the Tribunal bench comprising V. Durga Rao (Judicial Member) and K.M. Roy (Accountant Member) passed a concise order dismissing the appeal as “not pressed”. The order was pronounced in the open court on the same day, bringing closure to the proceedings.

No observations were made on the merits of the case, and the decision was procedural, prompted solely by the assessee’s own decision to back down from contesting. While no detailed arguments or contentions were recorded, the Tribunal’s order marks the formal end of litigation in the matter. It is important to note that appeals dismissed as not pressed hold no bearing on the legal validity of the initial assessment or the PCIT’s order.

No judicial precedent was cited during the hearing, and the matter concluded in less than a day with both parties in agreement. This swift resolution highlights the efficiency of the ITAT in handling uncontested cases, ensuring that the legal process remains streamlined and effective.