AMIT KUMAR,DATIA vs. INCOME TAX OFFICER WARD 1(1), GWALIOR

ITA 306/AGR/2026Status: DisposedITAT Agra13 July 2026AY 2022-232 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. Since the additions were not made, the appeal had become infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) for AY 2022-23. During the set-aside proceedings, the Assessing Officer did not make the additions in the order giving effect.

What were the issues?

Whether the appeal filed by the assessee is maintainable when the additions made by the Assessing Officer were not sustained in the subsequent order.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Rajendra Sharma, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 09.07.2026Pronounced: 09.07.2026

PER:BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER

This appeal is directed against the impugned order dated 03.03.2026 passed in appeal No NFAC/2021-22/10350057 by the ld. Commissioner of Income Tax/NFAC(Delhi), (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2022-23, pertaining to assessment order passed u/s 143(3) r.w.s. 144B of the Act dated 20.03.2024. 2. The case was taken up for hearing today. In this case, the appellant has filed an application dated 08.07.2026 requesting for withdrawing the said appeal as considering the explanation filed by the appellant in the set aside proceedings by the ld CIT(A), the additions made u/s 143(3) of

The order continues below.

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