SOUND CRAFT,NEW DELHI vs. JCIT, SPECIAL RANGE-18, NEW DELHI

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ITA 1745/DEL/2018Status: DisposedITAT Delhi16 July 2021AY 2014-154 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order. However, the Assessing Officer subsequently granted 100% relief as per the CIT(A)'s directions. The assessee's counsel then requested to withdraw the appeal as it had become infructuous.

What were the issues?

Whether the appeal is maintainable when the assessee has been granted full relief by the Assessing Officer subsequent to the CIT(A)'s order, rendering the appeal infructuous.

Which sections of the Income-tax Act were involved?

Section 43B,Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Appellant: Ms. Richa Aggarwal, Adv
For Respondent: Shri M. Baranwal, Sr. DR
Hearing: 16.07.2021Pronounced: 16.07.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2014-15 is directed against the Order of Learned CIT(A)-18, New Delhi dated 05.1.2018.

2.

The Ld. AR for the assessee, vide letter dated 26.6.2021 has requested for withdrawal of assessee’s appeal. It was submitted that pursuant to Ld. CIT(A) order, the AO vide his order u/s. 250/143(3) dated 4.9.2018 has given 100% relief and therefore nothing survives herein and keeping in view the aforesaid the assessee’s AR has requested the Hon’ble Bench to pass an appropriate direction and sought permission for withdrawal of assessee’s appeal. The contents of the assessee’s A.R. letter dated 26.6.2021 for withdrawal of appeal consequent to relief granted by the AO vide order u/s. 250/143(3) dated 4.9.2018 pursuant to order of CIT(A) for the AY 2014-15 read as under:-

“26th June, 2021 Before the Income Tax Appellate Tribunal Delhi Bench-B New Delhi In the matter of : M/s Sound Craft Appeal No. ITA /1745/2018 Asstt. Year : 2014-15

Sub:- Withdrawal of Appeal consequent to Relief Granted by Assessing Officer vide order u/s. 250/143(3) dated 4.9.2018 pursuant to order of CIT(A) for the AY 2014-15.

Hon’ble Sir(s),

1.

Apart from earlier letter dated 19th April, 2021 sent vide mail, it is submitted that the captioned appeal bearing ITA 1745/Del/2018 for the AY 2014-15 is pending for adjudication before this Hon’ble Bench on 29th June, 2021.

2. It is submitted that the instant appeal was filed by the assessee against the order of CIT(A) dated 5.1.2018, but as per direction of the CIT(A), the assessee has been granted relief by the Jurisdictional Assessing Officer in between vide order u/s. 250/143(3) dated 4.9.2018.

3. For convenience and Ready Reference of this Hon’ble Bench, the operative para 4.2.1 (Internal Page 14) of the CIT(A) order is being reproduced verbatim as under:- “Following the binding judgements of Jurisdictional High Court and in order to maintain judicial consistency, I am following the order of my predecessor and accordingly, the grounds of appeal

are dismissed subject to the observation that the appellant be given the benefit of actual payment u/s. 43B of the Act in respect of the amount of VAT in the revalued closing stock in the recasted trading and P&L account furnished/ to be furnished before the AO, after due verification and in accordance with the provisions of the Act and as per Law and as may be appropriate.”

4. Thus in view of the aforesaid direction of the CIT(A) and in compliance thereof, the AO after due verification of the facts granted cent percent relief and in view thereof the instant appeal has become infructuous (copy of the AO u/s. 250/143(3) dated 4.9.2018 being attached for perusal).

Keeping in view the aforesaid and as the instant appeal has become infructuous, therefore, this Hon’ble Bench is requested to grant necessary permission for withdrawal of this appeal and appropriate order in this regard may kindly be passed.

Thanking you, Yours faithfully, Sd/- (Manish Kumar) Advocate/AR Encl: 1. Copy of order u/s. 250/143(3) dated 4.9.2018. 2. Power of Attorney.”

3.

Learned Senior DR has no objection on the request of the Ld. Counsel for the assessee for withdrawal of assessee’s appeal.

4.

In view of the above, we accept the request of the assessee’s counsel for withdrawal of the aforesaid appeal.

5.

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

Above decision was announced in the presence of both the parties at the conclusion of Virtual Hearing on 16th July, 2021.

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