VIKAS AGARWAL,BULANDSHAHR vs. PCIT, KANPUR

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ITA 188/DEL/2021Status: DisposedITAT Delhi03 February 2023AY 2017-183 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 263 of the Income-Tax Act. Subsequently, the Assessing Officer completed the assessment without making any fresh additions.

What were the issues?

Whether the appeal filed against the Section 263 order is maintainable when the subsequent assessment order did not make any additions.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘H’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY

For Appellant: Shri Sanjay Kumar, Sr. DR
For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 03.02.2023Pronounced: 03.02.2023

PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee challenging order dated 07.01.2021 passed by the Principal Commissioner of Income-Tax (Central), KNP at Meerut under Section 263 of the Income-Tax Act, 1961 pertaining to assessment year 2017-18.

2.

We have heard learned Departmental Representative and perused the material available on record.

3.

The assessee has furnished letter dated nil stating that in pursuance to the order passed under Section 263 of the Act, the Assessing Officer has completed the assessment proceedings vide order dated 28.02.2022 without making any fresh addition. A copy of the assessment order has been attached to this letter.

4.

In view of the fact that in the fresh assessment order the Assessing Officer has not made any addition, the assessee has expressed his willingness to withdraw the present appeal.

5.

Learned Departmental Representative has no objection to the withdrawal of the appeal by the assessee.

6.

In view of the facts discussed above, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

7.

In the result, the appeal is dismissed.

Order pronounced in the open court on 03rd February, 2023.

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