BALKISHAN,NEW DELHI vs. ITO WARD - 37(1), NEW DELHI

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ITA 1327/DEL/2020Status: DisposedITAT Delhi29 November 2021AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee's counsel had instructions to withdraw the appeal as it had become infructuous. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel requested to withdraw the appeal as it had become infructuous. The revenue had no objection to this request.

What were the issues?

The primary issue was whether the appeal should be dismissed as infructuous based on the assessee's request for withdrawal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I-1’: NEW DELHI

Before: SHRI R.K.PANDA & SHRI C.N.PRASAD

For Appellant: Mr. Sharad Rai, Adv
Hearing: 29.11.2021Pronounced: 29.11.2021

ORDER PER R.K.PANDA, AM : This appeal by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-13, New Delhi, dated 21.02.2020.

2.

During the course of hearing, the Ld. Counsel for the assessee submitted that he has the instruction to withdraw this appeal since it has 2 ITA-1327/Del.2020 become infructuous and furnished application wherein it was stated as under :- “ I have Filed my appeal for your honour during the regime covid -19. Later on as and When I enquired about the status of my appeal. I came to know that no status was found in your records. Therefore, I had filed the same documents against before your court and acknowledgement for the same was issued to me. At the time of hearing I came to know that both the appeal were entertained. Therefore, I humbly request you to treat both the appeal as one. 1 My appeal no. 1327/Del/2020 infructous.

Yours faithfully Thanks and regards Sd/- (Balkishan)” 3. The Ld. DR has no objection if the appeal is dismissed as infructuous.

4.

In view of the above, the appeal of the assessee is dismissed as infructuous.

5.

In the result, the appeal of the assessee is dismissed.

Above decision was announced on conclusion of Virtual Hearing on 29th November, 2021 in presence of both the parties.

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