What did the Tribunal hold?

The Tribunal noted that the assessee's counsel wished to withdraw the appeal as the AO had granted relief. The Revenue had no objection to this withdrawal.

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee's counsel submitted that relief had been granted by the AO in a consequential order.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to subsequent relief granted by the Assessing Officer.

Ashok Kumar, East Champaran vs ITO | s.250 | ITAT Patna 2020

Income Tax Appellate Tribunal, PATNA ‘VIRTUAL COURT’ AT KOLKATA

Before: SHRI J. SUDHAKAR REDDY, HON’BLE & SHRI S.S. GODARA HON’BLE]

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) -Jamshedpur, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 01.01.2019, for the Assessment Year 2011-12.

2. The ld. counsel for the assessee submitted that he would withdraw this appeal as relief has been granted by the AO in the consequential order. The ld. DR has no objection . Hence, this appeal is dismissed as withdrawn.

I.T A No.121/Pat/2019 Ashok Kumar A.Y.: 2011-12 3. In the result, appeal of the assessee is dismissed as withdrawn.

Order Pronounced in the Open Court on 30th September, 2020.

Sd/- Sd/- (J. Sudhakar Reddy) (S.S. Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30/09/2020 SB, Sr. PS Copy of order forwarded to: 1. Ashok Kumar, S/o, Sudhist Narayan Singh, Bathna, Bisdhari Kisaria, Chakia, East Champaran, Bihar-845424

ITO, Ward-1(3), Motihari

The CIT(A)

The CIT

ASHOK KUMAR,EAST CHAMPARAN vs. ITO, WARD-1(3), MOTIHARI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments