JOHNSON CONROLS-HITACHI CONDITIONING INDIA LIMITED,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण,अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ ‘D’ अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
“D” BENCH, AHMEDABAD
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BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER
AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER
Asstt.Year : 2016-17
Johnson Controls-Hitachi Air
Conditioning India Ltd.
9th Floor, Abhijeet
Mithakhali Six Roads
Ahmedabad 380 006. PAN : AABCA 2392 K
Vs.
The Pr.CIT-1
Ahmedabad.
(Applicant)
(Responent)
Assessee by :
Shri Dhrunal Bhatt, AR
Revenue by :
Shri Prem Prakash Meena, CIT-DR
सुनवाई क तारीख/Date of Hearing : 03/06/2025
घोषणा क तारीख /Date of Pronouncement: 04/06/2025
आदेश
आदेश
आदेश
आदेश/O R D E R
PER MAKARAND V.MAHADEOKAR, AM:
This appeal has been filed by the assessee against the order passed by the Principal
Commissioner of Income-tax,
Ahmedabad-1 [hereinafter referred to as "PCIT"], under section 263 of the Income-tax Act, 1961 [hereinafter referred to as "the Act"], dated 22.03.2024, for the Assessment Year 2016-17, whereby the reassessment order dated 28.02.2022 passed under ITA No.943 /Ahd/2024
section 147 r.w.s. 144B of the Act was set aside with a direction to the Assessing Officer to verify the allowability of deduction claimed under section 35(2AB) of the Act in respect of development cost of Rs.1,52,09,430/-.
When the matter was called for hearing, the learned Authorised Representative (AR) submitted that pursuant to the impugned order passed under section 263 of the Act, a consequential assessment order has already been passed by the Assessing Officer. A copy of the said order was placed on record, from which it is evident that no adverse view has been taken by the Assessing Officer and the deduction claimed by the assessee has been duly accepted upon verification. In light of the same, the learned AR submitted that the assessee does not wish to press the present appeal and seeks permission to withdraw the same.
The learned Departmental Representative (DR) did not raise any objection to the prayer made by the assessee for withdrawal of the appeal.
We have considered the submissions made by both sides and perused the material available on record. Since the consequential assessment order has already been passed in compliance with the directions contained in the order under section 263 and no disallowance or adverse inference has been drawn by the Assessing Officer, the grievance sought to be raised by the assessee in the present appeal stands rendered
ITA No.943 /Ahd/2024
infructuous. Accordingly, the request of the assessee to withdraw the appeal is allowed.
In view of the above, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the Court on 4th June, 2025 at Ahmedabad. (SUCHITRA R. KAMBLE)
JUDICIAL MEMBER
Ahmedabad, dated 04/06/2025
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