THE ASSTT. COMMISSIONER OF INCOME-TAX, BATHINDA vs. SMT. SURINDER KAUR BADAL, DISTT. MUKTSAR.

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ITA 452/ASR/2013Status: DisposedITAT Amritsar29 November 2018AY 2002-032 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the Revenue's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn by the Tribunal.

What were the facts?

The Revenue Department filed an appeal against an order of the CIT(A). The assessee had passed away, and the Revenue sought to withdraw the appeal due to low tax effect as per CBDT circulars.

What were the issues?

Whether the Revenue's application to withdraw the appeal due to low tax effect should be allowed.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. N.K.SAINI & SH. N.K.CHOUDHRY

Hearing: 29.11.2018Pronounced: 29.11.2018

PER N.K. CHOUDHRY,(JM) The instant appeal has been filed by the Revenue Department, on feeling aggrieved against the order dated 07.03.2013 passed by the Ld. CIT(A)-Bathinda, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

2.

Although, in the instant case, the assessee has already died, and however, it is brought to our notice that the Revenue/Department has submitted an application for withdrawing the said appeal as per CBDT Circular No.03 of 2018, dated 11.07.2018 as amended by Circular dated 20.08.2018 being a low tax effect case. Therefore, the appeal is dismissed as withdrawn.

ITA No.452(Asr)/2013 (A.Y.2002-03) 2 ACIT v. Smt. Surinder Kaur Badal

3.

In the result, the appeal filed by the Revenue Department stands dismissed. Order pronounced in the open Court on 29.11.2018.

Sd/- Sd/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:29.11.2018 /PK/ Ps. Copy of the order forwarded to: (1) Sh. Smt. Surinder Kaur Badal, VPO. Badal (2) The ACIT, Circle-II, Bathinda (3) The CIT(A), Bathinda (4) The CIT concerned. (5) The SR DR, I.T.A.T., Amritsar True copy By order

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