INTERCONTINENTAL HOTELS GROUP (INDIA) PRIVATE LIMITED,GURGAON vs. ACIT, CIRCLE-4(1), NEW DELHI

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ITA 949/DEL/2021Status: DisposedITAT Delhi16 November 2022AY 2016-172 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 issue involved in the appeal no longer survived. The assessee sought to withdraw the appeal, and the revenue did not object.

What were the facts?

The assessee filed an appeal against an order passed by the AO. The issue in the appeal became infructuous due to a subsequent rectification order passed by the DCIT.

What were the issues?

Whether the appeal survives when the underlying issue has been resolved by a subsequent rectification order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘I’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

For Appellant: Ms. Suchita Kanodia, AR
Hearing: 15.11.2022Pronounced: 16.11.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order dated 21.04.2021 passed by the AO u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961.

2.

It was brought to the notice of the Bench by the ld. AR vide letter dated 15.11.2022 that the issue involved in the appeal no longer survives in view of the rectification order u/s 154 of the Income Tax Act, 1961 dated 22.02.2022 by the DCIT, Circle-1, Gurgoan and sought to withdraw the appeal.

3.

The ld. DR did not object.

4.

Hence, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 16/11/2022.

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