SANJAY NAYAK,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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ITA 2082/BANG/2025Status: DisposedITAT Bangalore18 June 2026AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the relief granted by the CIT(A) had been given effect to by the Assessing Officer, rendering the appeal infructuous.

What were the facts?

The assessee filed an appeal against an order that was partly allowed by the CIT(A). Subsequently, the Assessing Officer passed an order giving effect to the CIT(A)'s order, resulting in relief for the assessee and a nil demand notice.

What were the issues?

Whether an appeal filed by the assessee can be withdrawn when the relief granted by the lower appellate authority has been given effect to by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 156

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA No. 2082/Bang/2025 Assessment Year : 2017-18

Sri Sanjay Nayak, Apt. N8, 27 Park Avenue, The Deputy Commissioner of 24th Main, HSR Sector 1, Income Tax, HSR Layout S.O., Central Circle – 2(1), Vs. Bengaluru – 560 102. Bengaluru. PAN: AAAPN0409J APPELLANT RESPONDENT : Sri Sumanth Sudarshan, Assessee by Advocate : Sri Jeetendra Kumar, CIT - DR Revenue by

Date of Hearing : 06-04-2026 Date of Pronouncement : 18-06-2026

ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2082/Bangalore/2025 is filed by Mr. Sanjay Nayak (the Assessee/Appellant) against the Appellate Order passed by the Commissioner of Income Tax (Appeals) – 15, Bangalore (the Ld. CIT(A)) dated 28.07.2025 wherein the Appeal filed by the Assessee against the Assessment Order passed u/s. 143(3)r.w.s. 153A of the Income Tax Act was partly allowed.

2.

The Assessee has filed an application on 30.03.2026 that the Ld. Assessing Officer has passed the order giving effect to the order of the Ld. CIT(A) dated 28.07.2025 wherein the Assessee has got the relief from the Ld. Assessing

ITA No. 2082/Bang/2025 Page 2 of 2 Officer and the notice of demand u/s. 156 of the Act was issued also issued at nil. It was stated that the Tribunal may permit the assessee to withdraw the above Appeal.

3.

The Ld. Authorized Representative also submitted the same, the Ld. CIT – DR Sri Jeetendra Kumar did not object.

4.

In view of the above facts, the Appeal filed by the Assessee stand dismissed as withdrawn.

Order pronounced he open court on 18th June, 2026.

Sd/- Sd/- (SOUNDARARAJAN K.) (PRASHANT MAHARISHI) JUDICIAL MEMBER VICE-PRESIDENT Bangalore, Dated, the 18th June, 2026. *TNTS* Copy to: 1. Appellant 2. Respondent 3. CIT 4.CIT(A) 5. DR, ITAT, Bangalore By order

Assistant Registrar, ITAT, Bangalore

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