UMAIR AHMED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-3, BENGALURU

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ITA 1208/BANG/2025Status: DisposedITAT Bangalore27 March 2026AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the grievance no longer survived after the fresh assessment order. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against a revisionary order passed by the PCIT under section 263. Subsequent to the revisionary order, a fresh assessment was conducted by the AO, who accepted the income as returned by the assessee.

What were the issues?

Whether the appeal can be dismissed as withdrawn by the assessee due to subsequent events rendering the grievance infructuous.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

Hearing: 25.03.2026Pronounced: 27.03.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

1.

This appeal at the instance of the assessee is directed against the order of ld. PCIT, Bengaluru-3 dated 31.3.2025 vide DIN & Order No. ITBA/REV/F/REV5/2024-25/1075329573(1) for the assessment year 2015-16 passed u/s 263 of the Income Tax Act, 1961 (in short “The Act”).

2.

At the outset, the ld. A.R. of the assessee submitted that subsequent to the revisionary order passed by the ld. PCIT, Bengaluru-3, a fresh assessment proceedings were conducted by the AO and an order u/s 143(3) of the Act was passed on 27.1.2026, wherein the AO has accepted the income as returned by the assessee. Consequently, the grievance of the assessee no longer survives and accordingly prayed to withdraw this appeal.

2.1 The ld. DR submitted that the Revenue have no objection whatsoever if the Tribunal permits to withdraw the appeal as prayed by the assessee.

3.

Considering the application for withdrawal dated 18/03/2026 filed on 24/03/2026 as well as the request of ld. A.R. of the assessee, we permit the assessee to withdraw the appeal and accordingly appeal is dismissed as withdrawn.

4.

In the result, appeal filed by the assessee is dismissed.

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