HIKE LTD,DELHI vs. ACIT, CIRCLE-11(2), NEW DELHI

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ITA 4756/DEL/2017Status: DisposedITAT Delhi17 December 2020AY 2013-142 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 noted that the assessee requested to withdraw the appeal as it had become infructuous. The Departmental Representative did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) which had dismissed the appeal in limine for not being filed electronically. The assessee subsequently filed electronically and the CIT(A) heard the appeal. The current appeal before the ITAT was deemed infructuous.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw an appeal that had become infructuous due to subsequent proceedings.

AI-generated summary — verify with the full judgment below

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

Before: SHRI AMIT SHUKLA & SHRI O.P. KANT

For Appellant: Shri Nitin Sharma, Adv
For Respondent: Shri Tarique Kalim, CIT-DR

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 19.05.2017 passed by Ld. Commissioner of Income Tax (Appeals)-IV, New Delhi for the Assessment Year 2013-14.

2.

During the course of virtual hearing, at the outset, the ld. counsel for the assessee submitted that he has instruction to withdraw this appeal and furnished a copy of request letter of the assessee dated 7.12.2020 which is placed on record.

3.

In his rival submissions, learned Department Representative did not object if the appeal of the assessee is dismissed as withdrawn.

4.

After considering the submissions of both the parties and the material available on record, it is noticed that the assessee- company furnished a letter dated 7.12.2020 stating therein as under:

1.

“The instant appeal was filed against the order of CIT(A) who had dismissed the appeal in limine, as the appeal was not filed electronically but physically on 26.04.2016. Pursuant to the filing of the appeal subsequently by electronic means, the CIT(A) heard the appellant company. Appeal against the subsequent order of the CIT(A) is also now pending before the Hon'ble ITAT, Delhi. In the circumstances die instant appeal is infructuous and your Honours may please permit the withdrawal of this appeal.”

5.

In view of the above, we dismiss the appeal of the assessee as withdrawn.

6.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 17th December, 2020.

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