INCOME TAX OFFICER, DELHI vs. ELEVATOR BUILDERS PVT LTD, DELHI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal allowed the Revenue's request to withdraw its appeal. Since the CIT(A) had already deleted the disputed addition through a rectification order, the Revenue's appeal became infructuous. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The Revenue filed an appeal against an order of the Commissioner of Income-tax (Appeals) for the assessment year 2017-18. During the hearing, the Senior DR informed the Tribunal that the CIT(A) had already rectified its order by deleting the addition that was originally challenged by the assessee in its appeal before the CIT(A).
What were the issues?
Whether the Revenue's appeal before the Tribunal should be allowed to be withdrawn when the CIT(A) has already rectified its order by deleting the addition initially challenged by the assessee.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI FRIDAY BENCH-C: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI SHAMIM YAHYA
Appellant by: Shri Vikram Singh Sharma, Senior DR. Respondent by: None. Date of hearing: 18.07.2025 Date of pronouncement: 18.07.2025 ORDER
Per Mahavir Singh, Vice President :
This appeal by the Revenue is arising out of the order of learned Commissioner of Income-tax (Appeals), New Delhi dated 3rd March, 2025 for the assessment year 2017-18.
None appeared on behalf of the assessee-respondent. At the time of hearing, learned Senior DR requested for withdrawal of the present appeal filed by the Revenue for the reason that the learned CIT(A) has rectified his order by deleting the addition challenged by the assessee in its appeal before him vide order dated 3rd March, 2025.
Considering the aforesaid and after going through the facts and circumstances of the case, we allow the request of the Revenue to withdraw the present appeal. Hence, the appeal is dismissed as withdrawn.
In the result, the appeal of the Revenue is dismissed as withdrawn. Above decision was pronounced in the open Court on 18th July, 2025.
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