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Facts
The assessee filed an appeal against an order that enhanced the tax rate from 30% to 60%. Subsequently, the addition was deleted by the CIT(Appeals), making the order under Section 154 infructuous.
Held
The Tribunal granted liberty to the assessee to withdraw the appeal as it had become infructuous due to the deletion of the addition by the CIT(Appeals). Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether an appeal against an order that has become infructuous due to subsequent relief granted by a higher authority can be permitted to be withdrawn.
Sections Cited
154, 147, 143(3), 250
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Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad
करदाताका""त"न"ध"व/ : Sri S. Rama Rao, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Sri Gurpreet Singh, Sr. AR Department Represented by सुनवाईसमा"तहोनेक""त"थ/ : 30/10/2025 Date of Conclusion of Hearing घोषणा क" तार"ख/ : 30/10/2025 Date of Pronouncement ORDER
PER RAVISH SOOD, JM:
The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), Centre, (NFAC), Delhi, dated National Faceless Appeal 07/04/2025, which in turn arises from the order passed by the 2 Eshwari Vennapureddy vs ITO Assessing Officer (for short, “A.O.”) under Section 154 r.w.s 147 of the Income Tax Act, 1961 (for short, “the Act”) dated 28/07/2023. Shri S. Rama Rao, Advocate, Learned Authorised Representative for the assessee, at the threshold of the hearing of the appeal, submitted that as per instructions he seeks to withdraw the present appeal. The Ld.AR has placed on record a letter dated 29.10.2025 seeking withdrawal of the aforesaid appeal, which reads as under :
3 Eshwari Vennapureddy vs ITO 2. Per contra, the Ld. DR did not raise any objection to the seeking of withdrawal of the appeal by the assessee appellant. 3. Considering the aforesaid facts, we herein grant liberty to the assessee appellant to withdraw the captioned appeal.
Resultantly, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the Open Court on 30th October, 2025. S (मधुसूदन साव"डया) (रवीश सूद) (MADHUSUDAN SAWDIA) (RAVISH SOOD) लेखासद"य/ACCOUNTANT MEMBER "या"यकसद"य/JUDICIAL MEMBER d/- Hyderabad, dated 30.10.2025. OKK/sps