M/S. JANTA CONSTRUCTION CO.,E-47, ROAD NO.2B VKI AREA JAIPUR vs. ACIT, CIRCLE-4, JAIPUR

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ITA 1276/JPR/2019Status: DisposedITAT Jaipur23 July 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee no longer had any grievance as the relief was already provided. Therefore, the appeal was dismissed as withdrawn by the assessee.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee later submitted that the relief sought in the appeal had already been granted by the CIT(A) through a rectification order.

What were the issues?

Whether the appeal is maintainable when the relief sought has already been granted by the lower appellate authority through rectification.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1276/JP/2019

Hearing: 23/07/2020Pronounced: 23/07/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1276/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke M/s Janta Construction Co., The ACIT, Vs. E-47, Road No. 2B, VKI Area, Circle-4, Jaipur-302023 Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFJ0003D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mukesh Khandelwal (CA) jktLo dh vksj ls@ Revenue by : Miss. Chanchal Meena (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 23/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 23/07/2020 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Jaipur dated 25.06.2019.

2.

The ld. AR submitted that the assessee doesn’t wish to pursue the appeal in view of the fact that relief sought in the appeal has been allowed by the ld. CIT(A) vide order passed u/s 154 dated 09.03.2020 and there is thus no cause of grievance left and accordingly, the assessee may be permitted to withdraw the present appeal. 2 M/s Janta Construction Co., Jaipur vs. ACIT, Circle-04, Jaipur 3. The ld. DR was heard who did not raise any objection to the said withdrawal request on behalf of the assessee.

4.

After hearing both the parties, the appeal is dismissed as withdrawn by the assessee.

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