ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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ITA 1988/DEL/2019Status: DisposedITAT Delhi21 May 2021AY 2012-132 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 main appeal had been allowed. Consequently, the appeal against the rectification order under Section 154 was rendered infructuous.

What were the facts?

The assessee filed an appeal against an order passed under Section 154 of the Income Tax Act. The assessee's counsel submitted that the main appeal on the same subject matter had already been allowed by the ITAT.

What were the issues?

Whether an appeal against a rectification order becomes infructuous when the main appeal on the underlying issue has already been allowed.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “E” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 21.05.2021Pronounced: 21.05.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1988/Del./2019 Assessment Year 2012-2013 Shri Arun Duggal, The ACIT, Central Circle-4, 3E-42-NIT, Room No.331, E2, ARA Faridabad. Haryana. vs. Centre, Jhandewalan PIN – 121 001 Extension, New Delhi. PAN AGUPD5708Q PIN – 110 055. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Pramita M. Biswas, CIT-DR Date of Hearing : 21.05.2021 Date of Pronouncement : 21.05.2021 ORDER PER BHAVNESH SAINI, J.M.

This appeal by assessee has been directed against the order of Ld. CIT(A)-23, New Delhi, Dated 30.12.2018, for the A.Y. 2012-2013.

2.

During the course of hearing, Learned Counsel for the Assessee submitted that this appeal is filed against

2 ITA.No.1988/Del./2019 Shri Arun Duggal, Faridabad. the Order under section 154 of the I.T. Act, 1961. He has submitted that the main appeal in ITA.No.1821/Del./2019 have already been allowed by ITAT, Delhi Bench, Delhi. Therefore, the appeal against the Order under section 154 have become infructuous and may be dismissed as withdrawn.

3.

In view of the above, appeal of the assessee dismissed as withdrawn.

Order pronounced in the open Court.

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