SHAKTI HORMANN PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 3(1), HYDERABAD

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ITA 74/HYD/2025Status: DisposedITAT Hyderabad30 July 2025AY 2019-20Bench: Shri Vijay Pal Rao (Vice President), Shri Manjunatha G., Accountant Member आ.अपी.सं /ITA No.74/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2019-20) | Appellant Details | Respondent Details | | :-------------------------- | :--------------------------- | | Shakti Hormann Private Limited, Hyderabad PAN : AADCS4024Q | Vs. DCIT, Circle-3(1), Hyderabad | | (Appellant) | (Respondent) | | निर्धारिती द्वारा / Assessee by: Shri P.Murali Mohan Rao, AR | राजस्व द्वारा /Revenue by: Shri Gurpreet Singh, DR3 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, considering that the assessee's grievance was addressed by a rectification order under Section 154, allowed the withdrawal of the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an intimation/order issued under Section 143(1) of the Income Tax Act for A.Y. 2019-20. During the hearing, the assessee's counsel informed the Tribunal that the grievance had been redressed by the Assessing Officer via a rectification order under Section 154, leading the assessee to seek withdrawal of the appeal.

What were the issues?

Whether the Income Tax Appellate Tribunal should permit the withdrawal of an appeal when the underlying grievance has been resolved by a rectification order passed by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad

Before: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: Shri P.Murali Mohan Rao, AR, Shri Gurpreet Singh, DR
For Respondent: Shri Gurpreet Singh, DR
Hearing: 28/07/2025

PER VIJAY PAL RAO, VICE PRESIDENT:

1.

This appeal filed by the assessee is directed against the order dated 06.12.2024 of the Addl/JCIT(A)-2, Noida, arising from intimation/order u/s 143(1) of the Income Tax Act, 1961 (“the Act”) of CPC for the A.Y.2019-20.

2.

At the time of hearing, the learned counsel for the assessee has stated at Bar that the grievance of the assessee has been redressed by the AO, while passing the rectification order u/s 154 r.w.s.143(1) of the Act dated 16.12.2022 and therefore, the assessee does not want to press the present appeal and the same may be allowed to be withdrawn. He has filed a copy of the order dated 16.12.2022 passed u/s 154 of the Act. The Ld.AR has also filed a petition for withdrawal of the appeal, which reads as under:

Thus, he has pleaded that the present appeal of the assessee be allowed to be withdrawn.

3.

On the other hand, the Ld.DR has raised no objection, if the present appeal of the assessee is dismissed as withdrawn.

4.

Having considered the submissions of the Ld.AR as well as the Ld.DR and in view of the rectification order passed u/s 154 of the Act dated 16.12.2022, the present appeal of the assessee is allowed to be withdrawn and consequently, the same is dismissed, being withdrawn.

5.

In the result, appeal filed by the assessee is dismissed, being withdrawn.

Order pronounced in the Open Court on 30th July, 2025.

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