TEVA API INDIA P. LTD,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-9, NEW DELHI

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ITA 6814/DEL/2017Status: DisposedITAT Delhi31 August 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee's grievances had been resolved under section 154 of the Act. Consequently, the assessee requested to withdraw the appeal, which was permitted by the Tribunal.

What were the facts?

The assessee filed an appeal for assessment year 2013-14 against an order passed under section 143(3) r.w.s. 144C(13). At the time of hearing, the assessee's representative stated that the grievances were settled by an order under section 154.

What were the issues?

Whether an appeal can be withdrawn if the underlying grievance has been resolved through a rectification order under Section 154.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “I-2” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & SHRI PRASHANT MAHARISHI

Hearing: 31.08.2021Pronounced: 31.08.2021

ORDER PER KUL BHARAT, JM :

This appeal filed by the assessee pertaining to assessment year 2013-14 is directed against the order passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (“the Act”) by Ld. Addl. CIT, New Delhi dated 10.10.2017.

2.

At the time of hearing, Ld. Officer of the assessee company submitted that grievances involved in this appeal, have been settled by passing an order u/s 154 of the Act and, therefore, now the assessee is not pursuing the above appeal and requested for withdrawal of the same.

3.

We have carefully considered the contentions of Ld. Officer of the assessee company. When the grievance of the assessee has been resolved u/s 154 of the Act, the assessee seeks to withdraw the appeal which is permitted.

Thus, the appeal of the assessee is treated as dismissed as withdrawn.

4.

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

Above decision was pronounced on conclusion of Virtual hearing on 31st August, 2021.

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