HANON CLIMATE SYSTEMS INDIA PRIVATE LIMITED (FORMERLY KNOWN AS HALLA VISTEON CLIMATE SYSTEM INDIA),DELHI vs. ACIT, CIRCLE-11(2), NEW DELHI

PDF · subscribers
ITA 8746/DEL/2019Status: DisposedITAT Delhi23 January 2023AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the Assessing Officer had already granted relief after verification, following the CIT(A)'s directions.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw its appeal when the Assessing Officer has already granted relief as per directions.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : B : NEW DELHI

Before: SHRI C.M. GARG & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Sonal Arora, CA
For Respondent: Shri T. James Singson, CIT,DR
Hearing: 23.01.2023Pronounced: 23.01.2023

ORDER

PER C.M. GARG, JM:

1.

This appeal filed by the assessee is directed against the order dated 30.08.2019 of the CIT(A)-42, New Delhi, relating to AY 2011-12.

2.

At the time of hearing, the ld. Counsel of the assessee, vide letter dated 23.01.2023, submitted that assessee does not want to pursue the appeal and would like to withdraw the same in view of the fact that the ld. AO, after verification of the facts and following the directions of the ld.CIT(A) passed u/s 250 of the Act, has allowed the relief to the assessee by way of appeal effect order dated 15th June, 2022.

3.

The ld. DR has no objection in the assessee withdrawing its appeal.

4.

In view of the above submission of the ld. counsel, the assessee is allowed to withdraw the instant appeal and the appeal is accordingly treated as ‘withdrawn.’

Recent GST High Court judgments

Search GST case law →