MANDADI BALAKRISHNA REDDY,HYDERABAD vs. ACIT, CIRCLE-6(1), HYDERABAD

ITA 1261/HYD/2026Status: DisposedITAT Hyderabad09 October 2026AY 2017-183 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's counsel, through a letter dated 08.10.2026, submitted that the addition made by the Assessing Officer (AO) had been deleted by the Ld. CIT(A). This rendered the issue in the appeal infructuous. Consequently, the assessee requested permission to withdraw the appeal. The Revenue's representative had no objection to this request. Therefore, the Tribunal dismissed the appeal filed by the assessee as withdrawn. No specific finding on the merits of the original addition or deletion by the Ld. CIT(A) was made, as the appeal was disposed of on the procedural ground of withdrawal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Mandadi Balakrishna Reddy, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, against the order of the Commissioner of Income-Tax (Appeal)/Addl/JCIT(A), Agra, dated 16.03.2026, for the Assessment Year 2017-18. The appeal was against an order passed by the Ld. CIT(A). The amount in dispute is not specified. The procedural history is that the assessee's appeal was listed for hearing. The assessee's representative submitted a letter stating that the addition made by the Assessing Officer (AO) was deleted by the Ld. CIT(A), rendering the issue infructuous. Consequently, the assessee prayed to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the assessee against the order of the Ld. CIT(A) dated 16.03.2026 for AY 2017-18 has become infructuous, warranting its withdrawal? Assessee's Contention: The assessee argued that the addition made by the Assessing Officer (AO) was deleted by the Ld. CIT(A). Therefore, the issue involved in the present appeal has become infructuous. The assessee prayed to be permitted to withdraw its appeal and for it to be dismissed as withdrawn. Revenue's Contention: The Revenue's representative (Ld. DR) stated that they had no objection to the assessee withdrawing the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES, HYDERABAD

Before: SHRI SANJAY GARG & SHRI MADHUSUDAN SAWDIA

Per Sanjay Garg, Judicial Member:

The present appeal preferred by the assessee is against the order of learned Commissioner of Income-Tax (Appeal)/Addl/JCIT(A), Agra, [hereinafter referred to as “the Ld. CIT”] dated 16.03.2026 for Assessment Year (AY) 2017-18. ITA 1261/HYD/2026 MANDADI BALAKRISHNA REDDY

2.

The ld.Counsel for the assessee, at the time of hearing, submitted vie letter dated 08.

The order continues below.

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