UMAIR AHMED,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-3, BENGALURU
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.
Held
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.
Key Issues
Whether the appeal can be dismissed as withdrawn by the assessee due to subsequent events rendering the grievance infructuous.
Sections Cited
263, 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
PER KESHAV DUBEY, JUDICIAL MEMBER:
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”).
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.
ITA No.1208/Bang/2025 Umair Ahmed, Bengaluru Page 2 of 2
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.
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 A.R. of the assessee, we permit the assessee to withdraw the appeal and accordingly appeal is dismissed as withdrawn.
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the open court on 27th Mar, 2026
Sd/- Sd/- (Prashant Maharishi) (Keshav Dubey) Vice President Judicial Member
Bangalore, Dated 27th Mar, 2026. VG/SPS
Copy to:
The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order
Asst. Registrar, ITAT, Bangalore.
