What did the Tribunal hold?

The Tribunal noted that the assessee had filed a letter praying for withdrawal of the appeal as the grievance regarding TDS credit was resolved. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an assessment order after the Income Tax Officer granted only partial credit for TDS. Subsequently, the Income Tax Department rectified the intimation and granted the full TDS credit.

What were the issues?

Whether the appeal is maintainable when the grievance has been resolved by the tax department through rectification.

Rakesh Kishinchand Milwani vs Ward 16(3)(1) | ITAT Mumbai 2022

Income Tax Appellate Tribunal, ‘SMC‘ BENCH MUMBAI

Before: SHRI ABY T VARKEY & SHRI M.BALAGANESH

For Appellant: Shri. Aquib Momin

For Respondent: Shri. Vaibhav Jain

Hearing: 13/12/2022Pronounced: 13/12/2022

Assessee by Shri. Aquib Momin Revenue by Shri. Vaibhav Jain Date of Hearing 13/12/2022 Date of Pronouncement 13/12/2022 O R D E R PER M.BALAGANESH (A.M.) :

This appeal in Learned Commissioner of Income Tax (Appeals)

Rakesh Kishinchand Milwani National Faceless Appeal Centre (NFAC) [hereinafter referred to as ld. CIT(A)] in Appeal No. ITBA/NFAC/S/250/2022-23/1044910989(1) dated 24.08.2022 against the assessment order passed by the Asst. Director of Income Tax, CPC, Bangalore [hereinafter referred to as ld. AO] under section under section 143(1) of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’] on16.04.2021 for the Assessment Year (A.Y.) 2020-21.

2. At the outset, we find that assessee has filed a letter dated 07.12.2022 praying for withdrawal of this Appeal, as TDS credit has been duly granted to the Assessee by the Ld. Assessing Officer. For the sake of convenience, the letter dated 07.12.2022 of the Assessee is reproduced hereunder:-

“BEFORE THE INCOME TAX APPELLATE TRIBUNAL AT MUMBAI APPEAL NO. ITA 2580/MUM/2022 Rakesh Kishinchand Milwani Versus Income Tax Officer 16(3)(1), Mumbai Appellant Respondent Respected Sir, 1. TDS of Rs. 252935 had been claimed by your appellant.

The Income Tax Officer granted credit of TDS of Rs. 96685 thereby granting short credit of Rs. 156250.

3. Appeal was filed with the First Appellate authority which was pleased to dismiss the appeal of your appellant on the ground that this was not an appealable matter.

4. Now the Income Tax Department has rectified the intimation granting full credit of Rs. 252935. Copy of intimation attached.

Rakesh Kishinchand Milwani 5. Sir, in view of above, there is no grievance of the appellant in terms of quantum of relief.

It is, therefore, prayed that the appellant be allowed to withdraw the appeal and this application be termed as an application for withdrawal of appeal. Place: Mumbai Dated: December 7, 2022 (Rakesh Kishinchand Milwani) Appellant”

In view of the above, the Appeal of the Assessee is hereby dismissed as withdrawn.

In the result Appeal of the Assessee is dismissed as withdrawn.

Order pronounced on 13/12/2022 by way of proper mentioning in the notice board.

RAKESH KISHINCHAND MILWANI,MUMBAI vs. WARD 16(3)(1), MUMBAI

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