SCIENCE GALLERY BENGALURU,BANGALORE vs. DCIT, EXEMPTIONS, CIRCLE-1, BANGALORE

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ITA 2958/BANG/2025Status: DisposedITAT Bangalore30 June 2026AY 2023-243 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal as it had become infructuous due to the subsequent rectification order. The Tribunal clarified that this order does not adjudicate on the merits of the original grounds.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the Assessing Officer passed a rectification order under Section 154, granting the relief sought by the assessee. The assessee accepted this relief.

What were the issues?

Whether an appeal can be withdrawn as infructuous when the Assessing Officer has subsequently granted the relief sought by the assessee through a rectification order.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI BALAKRISHNAN S & SHRI KESHAV DUBEY

For Appellant: Shri. Sudharshan Gupta, CA
For Respondent: Shri. N. S. Shashidhara, CIT(DR)(ITAT), Bengaluru
Hearing: 24.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI BALAKRISHNAN S, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2958/Bang/2025 Assessment Year : 2023-24 Science Gallery, Vs. National Faceless 10-11, New Bellary Road, Near IVRI Campus, Assessment Centre, Sanjay Nagar, Delhi. Bangalore– 560 024. PAN : AAWCS 6875 L APPELLANT RESPONDENT Assessee by : Shri. Sudharshan Gupta, CA Revenue by : Shri. N. S. Shashidhara, CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.06.2026 Date of Pronouncement : .06.2026 O R D E R Per Balakrishnan S, Accountant Member :

This appeal is filed by the assessee against the order of learned Commissioner of Income Tax – Appeals (NFAC, Delhi) [in short “CIT(A)”] vide DIN & order No. ITBA/NFAC/S/250/2025-26/1080785184(1) dated 16.09.2025 for the Assessment Year 2023-24.

2.

When the appeal was taken up for hearing, the learned Authorized Representative (in short "AR") submitted that subsequent to the institution of the present appeal, the Assessing Officer (in short “AO”) has passed an order under section 154 of the Income-tax Act, 1961 (in short "the Act"), dt 28.04.2026, rectifying the assessment order and granting the relief in respect of

ITA No.2958/Bang/2025 Page 2 of 3

the issue which formed the subject matter of the present appeal. It was submitted that, by virtue of the said rectification order, the grievance originally raised by the assessee before the Tribunal no longer survives for adjudication.

3.

The learned AR further invited our attention to the rectification order dated 28.04.2026 passed by the Assessing Officer and submitted that the assessee has accepted the relief granted therein. It was, therefore, prayed that the assessee may be permitted to withdraw the present appeal, as the same has become infructuous in view of the subsequent rectification proceedings.

4.

The learned Departmental Representative (in short "DR"), on being heard, fairly submitted that in view of the rectification order passed by the AO and the statement made by the learned AR that the grievance raised in the appeal stands fully redressed, the Revenue has no serious objection if the appeal is dismissed as withdrawn.

5.

We have carefully considered the rival submissions and have perused the material available on record. It is an undisputed position that subsequent to the filing of the present appeal, the AO has exercised jurisdiction under section 154 of the Act and has passed a rectification order granting the relief sought by the assessee in relation to the issue involved in the present appeal. The learned AR has categorically submitted that, in view of the said rectification order, no effective grievance survives for adjudication before the Tribunal.

6.

In the facts and circumstances of the present case, we are satisfied that the request made by the assessee for withdrawal of the appeal is bona fide and is consequent upon the subsequent rectification order passed by the Asses AO. Since the grievance projected in the memorandum of appeal no longer survives, we see no impediment in permitting the assessee to withdraw the appeal.

ITA No.2958/Bang/2025 Page 3 of 3

7.

Accordingly, the prayer of the assessee is accepted. The appeal is dismissed as withdrawn, having become infructuous in view of the rectification order passed by the AO under section 154 of the Act.

8.

It is clarified that this order does not amount to an adjudication on the merits of the grounds originally raised in the appeal. We express no opinion on the merits of any such issue.

9.

In the result, the appeal filed by the assessee is dismissed as withdrawn, having become infructuous.

Pronounced in the open court on the date mentioned on the caption page.

Sd/- Sd/- (KESHAV DUBEY) (BALAKRISHNAN S) Accountant Member Judicial Member Bangalore. Dated: .06.2026. /NS/*

Copy to: 1. Appellants 2. Respondent 3. CIT 4. CIT(A) 5. DR 6. Guard file By order

Assistant Registrar, ITAT, Bangalore.

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