VISHNU DUTT SHARMA,. vs. INCOME TAX OFFICER, WARD 68(1), DELHI, CIVIC CENTRE,NEW DELHI

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ITA 2500/DEL/2025Status: DisposedITAT Delhi09 July 2025AY 2022-23Bench: Sh. Satbeer Singh Godara (Judicial Member)1 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 noted that the CPC had processed the return, granted the relief under section 89, and deleted the consequential demand. Therefore, the appeal had become infructuous.

What were the facts?

The assessee filed an appeal against an order that disallowed relief claimed under section 89 for arrears of salary/pension due to non-filing of Form 10E. The assessee subsequently filed Form 10E and requested reprocessing of the return.

What were the issues?

Whether the appeal is infructuous since the relief claimed has been granted by the CPC after reprocessing the return.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 89

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 09.07.2025Pronounced: 09.07.2025

ORDER This assessee’s appeal for Assessment Year 2022-23, arises against the Addl./JCIT(A), Agra’s DIN & order No. ITBA/APL/S/250/2024-25/1075048358(1) dated 26.03.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3. It emerges at the outset that the assessee has filed his application for withdrawal of the instant appeal as under: “Hon'ble Member, The captioned appeal filed by the assessee is listed for hearing today, i.e., 09.07.2025, before this Hon'ble Bench. 2. It is submitted that the said appeal was preferred against the order passed by the Ld. Addl/Joint CIT (A), Agra, dated 26.03.2025, whereby the disallowance of Rs. 4,89,882/-, being the relief claimed by the assessee under section 89 of the Income Tax Act on account of arrears of salary/pension received from the Railway Board was sustained. The only reason for sustaining the disallowance was the non-filing of Vishnu Dutt Sharma prescribed Form 10E along with the return of income, which occurred due to a bona fide oversight. It is pertinent to mention that the said Form 10E was subsequently filed on the e-filing portal during the pendency of proceedings before the Ld. CIT(A).

3.

Aggrieved by the aforesaid order, the present appeal was filed before this Hon’ble Tribunal. However, in the interregnum, the assessee submitted a request on the e-ling portal for reprocessing of the return, so that the subsequently filed Form 10E could be considered. The CPC has now duly processed the return, granted the relief claimed under section 89, and deleted the consequential demand vide its order dated 26.06.2025. Accordingly, the assessee respectfully submits that the present appeal has become infructuous, and no grievance now survives for adjudication. A copy of the CPC order dated 26.06.2025 is enclosed herewith for kind perusal.

4. It is, therefore, humbly prayed that your Hen’ble Bench may kindly permit the withdrawal of the captioned appeal. A copy of the CPC order dated 26.06.2025 is enclosed herewith for kind perusal.”

4.

The Revenue is equally fair in not disputing these clinching averments made by the assessee at this stage. Ordered accordingly.

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