KISHOR SHANKAR GARVE,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX,

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ITA 2940/PUN/2016Status: DisposedITAT Pune30 January 2019AY 2012-133 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 allowed the assessee's request to withdraw the appeal as it had become infructuous. The grounds raised by the assessee were dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order confirming the disallowance of a claim under Section 80IB(10). Subsequently, a rectification petition filed before the CIT(A) resulted in the allowance of the claim.

What were the issues?

Whether the appeal filed by the assessee should be withdrawn as it has become infructuous due to a subsequent rectification order allowing the claim.

Which sections of the Income-tax Act were involved?

Section 80IB(10),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

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

For Appellant: Shri V.L. Jain
For Respondent: Shri O.A. Mao, CIT
Hearing: 30.01.2019Pronounced: 30.01.2019

PER D. KARUNAKARA RAO, AM :

This appeal is filed by the Assessee against the order of CIT(A)-3, Pune, dated 27-07-2016 for the Assessment Year 2012-13.

2.

At the outset, Ld. Counsel for the assessee referring to the assessee‟s letter dated 29.01.2019 submitted that assessee is not willing to pursue the appeal filed by him and want to withdraw the

2 ITA No.2940/PUN/2016 Shri Kishor S Garve

same. The reason for such withdrawal as mentioned in the request application of the assessee reads as under :

“1. The present appeal has been filed on 26.10.2016 against the order of CIT(A) dated 27.07.2016 which confirms the disallowance of claim under section 80IB(10) of Income Tax Act, 1961. 2. However, a rectification petition under section 154 filed before the CIT(A) has been addressed by passing an order allowing the claim. 3. Under the circumstances, the present appeal has become infructuous and is therefore propose to be withdrawn, hence the present application.”

3.

Ld DR has no objection for withdrawal of the appeal by the assessee.

4.

On perusal of the assessee‟s letter and having no objection from the side of Ld. DR, we allow the request of the assessee to withdraw the appeal. Accordingly, the grounds raised by the assessee are dismissed as „withdrawn‟.

5.

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

Order pronounced in the open court on 30th day of January, 2019.

Sd/- Sd/- (VIKAS AWASTHY) (D. KARUNAKARA RAO) न्याययक सदस्य /JUDICIAL MEMBER लेखा सदस्य / ACCOUNTANT MEMBER पुणे Pune; ददनाांक Dated : 30th January, 2019. GCVSR

3 ITA No.2940/PUN/2016 Shri Kishor S Garve

आदेश की प्रयिलऱवऩ अग्रेवषि/Copy of the Order forwarded to : अपीऱाथी / The Appellant 1. प्रत्यथी / The Respondent 2. 3. The CIT(A)-3, Pune 4. The Pr.CIT-2, Pune 5. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, “ए” Bench” Pune; गार्ड फाईऱ / Guard file. 6. आदेशानुसार/ BY ORDER,स

सत्यापपत प्रतत //True Copy// Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

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