TOHAR MAL,SIWANI MANDI (BHIWANI) vs. ITO, WARD-1, BHIWANI, BHIWANI

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ITA 463/DEL/2025Status: DisposedITAT Delhi15 April 2025AY 2023-24Bench: SHRI MAHAVIR SINGH, HON'BLE (Vice President)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal as their grievance had been redressed by the Department. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order relating to assessment year 2023-24. The assessee did not appear despite notice. The assessee later intimated that the disallowance of TDS credit, which was confirmed by the JCIT(A), was allowed by the AO himself during regular assessment.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn, given that the issue raised has been resolved by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI

Before: SHRI MAHAVIR SINGH, HON’BLE

For Respondent: Shri Sanjay Kumar, Sr. DR
Hearing: 15.04.2025Pronounced: 15.04.2025

A.YR. : 2023-24 Tohar Mal, VS. ITO, Ward-1, Bhiwani Anaj Mandi, Income Tax Office, Ward-01, Siwani Mandi, Huda, Bhiwani District Bhiwani, (PAN: CGUPM7759Q) (APPELLANT) (RESPONDENT) Appellant by : None Respondent by : Shri Sanjay Kumar, Sr. DR Date of hearing : 15.04.2025 Date of pronouncement : 15.04.2025 ORDER This appeal by the Assessee is directed against the Order dated 06.12.2024 of the Ld. Joint Commissioner of Income Tax (Appeals), relating to assessment year 2023-24.

2.

None appeared on behalf of the assessee, despite issue of notice, hence, I am proceeding exparte qua the assessee, after hearing the ld. DR and perusing the records.

3.

Upon careful consideration, I find that Assessee vide his application dated 14.04.2025 has intimated that the disallowance of credit of TDS made by the AO in the intimation Order u/s. 143(1) of the Act which was confirmed by the Ld. JCIT(A), has now been allowed by the AO himself while framing the regular assessment u/s. 143(3) of the Act. Thus, the grievance of the assessee has been redressed by the Department. Therefore, it was requested that assessee may be allowed to withdraw the instant appeal. Ld. DR did raise any objection on the written request of the assessee.

4.

Keeping in view of the aforesaid facts and circumstances, I accept the aforesaid request of the assessee and accordingly, dismiss the instant appeal of the assessee as withdrawn. 5. In the result, the appeal filed by assessee stands dismissed. Order pronounced in the Open Court on 15/04/2025.

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