What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal as it had become infructuous. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order. The assessee's authorized representative filed an application to withdraw the appeal. The Department had no objection to the withdrawal.

What were the issues?

The primary issue was the allowability of expenditure on sugarcane purchase, which the CIT(A) had already allowed, making the appeal infructuous.

Vaidyanath Sant Ekanth Sahkari… vs ACIT | ITAT Pune 2019

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

PER VIKAS AWASTHY, JM :

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Aurangabad dated 25-02-2013 for the assessment year 2009-10.

The ld. AR for the assessee has filed an application to withdraw the appeal. The relevant extract of the application reads as under : “May it Please Your Honours, The only issue in this appeal pertains allowing expenditure on sugarcane purchase. The CIT(A) at page 14 of his order, para 7.4, has already allowed

2 ITA No. 1048/PUN/2013, A.Y. 2009-10

the entire expenditure incurred on sugarcane purchases – the disallowance in the last column of the table being “Nil”. As such none of the grounds survive. Appeal being infructuous we hereby apply to withdraw the same. Sd/- Prasanna L. Joshi Authorised Representative”

Mrs. Shabana Parveen representing the Department submitted that the Department has no objection in case the assessee wishes to withdraw the appeal.

In view of the written request made by the assessee/appellant the appeal is dismissed as withdrawn.

Order pronounced in open Court after hearing of the appeal on Tuesday, the 02nd day of July, 2019.

Sd/- Sd/- (डी. करुणाकरा राव/D. Karunakara Rao) (ववकास अवस्थी / Vikas Awasthy) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 02nd July, 2019 RK आदेश की प्रयिलऱवऩ अग्रेवषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त (अऩीऱ) / The CIT(A), Aurangabad 3. आयकर आयुक्त / The CIT, Aurangabad 4. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गाडड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रयत // True Copy// आदेशानुसार / BY ORDER,

यनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

VAIDYANATH SANT EKANTH SAHKARI SAKHAR UDYOG,AURANGABAD vs. ASST. CIT, CIRCLE-1, AURANGABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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