ADITI BHARDWAJ,KARNAL vs. PCIT, KARNAL

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ITA 5246/DEL/2019Status: HeardITAT Delhi09 June 2022AY 2009-102 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 accepted the assessee's prayer for withdrawal of the appeal. This was because the matter had attained finality with the CIT(A) deleting the addition, and the department had not appealed further.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. Commissioner of Income Tax under Section 263. Subsequently, the Assessing Officer made an addition of Rs. 82,50,000. The assessee appealed this addition before the CIT(A), who deleted the entire addition.

What were the issues?

Whether the appeal filed by the assessee is maintainable when the underlying issue has been resolved by a higher appellate authority and the department has not challenged that decision.

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, DELHI BENCH ‘A’ NEW DLEHI

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY

Hearing: 09.06.2022

This appeal has been preferred by the Assessee against the order dated 15.03.2019, impugned herein, passed by the ld. Pr. Commissioner of Income Tax, Karnal (in short ‘ld. PCIT’) u/s. 263 of the Income-tax Act, 1961 (in short ‘the Act’ ), for the assessment year 2009-10.

2.

The Assessee vide application dated 09.06.2022 has made a prayer for withdrawal of this appeal, stating that pursuant to the impugned order u/s. 263, the Assessing Officer had passed the consequential order u/s. 263/143(3) of the Act on dated 18.12.2019, whereby the impugned addition of Rs.82,50,000/- was made, against which the Assessee preferred an appeal before the ld. CIT(A) who allowed the appeal of the Assessee by [2] deleting the entire addition of Rs.82,50,000/- and the department has not filed any appeal against such deletion, being the tax effect less than Rs.50,00,000/-.

3.

The Ld. DR did not raise any objection, on the request of the Assessee for withdrawal of appeal.

4.

Having heard the parties, we observe that admittedly the matter under consideration has attained finality by order of the ld. CIT(A) in appeal of the Assessee filed against the assessment order, which was passed in pursuance to impugned order u/s. 263 of the Act. Therefore, nothing remains to be adjudicated in the instant appeal and accordingly, the prayer of the Assessee for withdrawal of this appeal is accepted.

5.

In the result, the appeal filed by the Assessee stands dismissed as withdrawn.

Order pronounced in the open court on 09/06/2022

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