MANN AND HUMMEL FILTER PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE
Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEYAssessment Year: 2018-19
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal filed by the assessee against the order of ld. CIT(A)
-2,
Bangalore dated
29.7.2024
vide
DIN
&
Order
No.
ITBA/APL/S/250/2024-25/1067113364(1) for the assessment year
2018-19 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).
At the outset, ld. A.R. of the assessee drawn our attention to a letter dated 4.12.2024 requesting for withdrawal of the appeal filed by the assessee. Further, the ld. A.R. of the assessee submitted that the ground pending for adjudication before this Tribunal relating to computation of book profit u/s 115JB of the Act have become Mann and Hummel Filter Private Limited, Bangalore Page 2 of 2 infructuous consequent to the relief granted by the ld. CIT(A) vide rectification order dated 22.11.2024 passed u/s 154 r.w.s. 250 of the Act. On going through the order passed u/s 154 r.w.s. 250 of the Act, we find that matter has already been rectified by the ld. CIT(A)/NFAC vide order dated 22.11.2024. Therefore, as requested by the AR of the Assessee, we inclined to dismiss the appeal of the assessee as withdrawn.
In the result, appeal filed by the assessee is dismissed.
Order pronounced in the open court on 4th Mar, 2025 (Waseem Ahmed)
Accountant Member (Keshav Dubey)
Judicial Member
Bangalore,
Dated 4th Mar, 2025. VG/SPS
Copy to:
The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file
By order
Asst.