WIRTGEN INDIA PRIVATE LIMITED,DAUND vs. DCIT, CIRCLE-12, PUNE, PUNE

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ITA 571/PUN/2025Status: DisposedITAT Pune30 July 2025AY 2021-22Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)5 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 granted the assessee's request to withdraw the appeal, noting that the Assessing Officer had deleted the addition as per CIT(A)'s directions and the DR had no objection.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee sought to withdraw the appeal, stating that the addition made under section 143(1) of the IT Act had been deleted by the Assessing Officer.

What were the issues?

Whether the assessee can withdraw an appeal once filed, especially when the disputed addition has been deleted by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Kishor B. Phadke
For Respondent: Shri Amit Bobde
Hearing: 30.07.2025Pronounced: 30.07.2025

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 27.12.2024 passed by Ld. Addl./JCIT(A)-3, Hyderabad for the assessment year 2021-22. 2. When the matter was called for hearing, Ld. AR of the assessee filed an application seeking permission to withdraw the above captioned appeal on the ground that the addition made u/s 143(1) of the IT Act has been deleted by the Assessing Officer in 2 accordance with the directions of the Ld. CIT(A). The copy of order giving effect passed by the Assessing Officer is also filed before the Bench.

3.

Ld. DR raised no serious objection to permit the withdrawal of the appeal.

4.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the above captioned appeal stands dismissed as ‘withdrawn’.

5.

In the result, the appeal filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced on this 30th day of July, 2025. (MANISH BORAD) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 30th July, 2025. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

1.

""यथ" / The Respondent.

2.3.

The Addl./JCIT(A)-3, Hyderabad.

4.

The Pr. CIT/CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “B” ब"च, 5. पुणे / DR, ITAT, “B” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

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