DEVI KARUMARIAMMAN EDUCATIONAL TRUST,CHENNAI vs. DCIT (EXEMPTIONS) CHENNAI, CHENNAI
What did the Tribunal hold?
The Tribunal noted that the Assessing Officer is legally bound to give appeal effect to the CIT(A)'s order. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT. The assessee's counsel stated that the assessee was not aggrieved by the CIT(A)'s order and wished to withdraw the appeal.
What were the issues?
Whether the assessee is aggrieved by the CIT(A)'s order and the necessity for the AO to give appeal effect.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI G. MANJUNATHA
O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-17, Chennai in dated 13.02.2018. The matter travelled up to Hon’ble High Court of Madras and consequent to Hon’ble High Court order, the AO finally passed order u/s.143(3) r.w.s 254 r.w.s. 260 of the Income Tax Act, 1961 (hereinafter the ‘Act’) for the assessment year 2009-10 vide his order 31.03.2015.
2 2. At the outset, the ld.counsel for the assessee stated that the assessee is not aggrieved by the order of CIT(A) and he stated that he want to withdraw the appeal, as he got relief from the CIT(A). However, ld.counsel stated that only direction from Tribunal the assessee wants is that the appeal effect to the order of CIT(A) be given by the AO which till date has not been given. Without interfering, we are of the view that the AO is legally bound to give appeal effect within the time limits prescribed under the Act. Hence, we advice the AO to give appeal effect to the order of CIT(A) and accordingly, the appeal of assessee is dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in the court on 25th April, 2022 at Chennai.
More judgments on Section 260
- Kuldip Kohi, West Delhi vs ITO Ward 45(1), DelhiITA 7358/DEL/2026[2017-18]Status: Disposed29 Sept 2026AY 2017-18
- Birla Furukawa Fibre Optics Private… vs Deputy/Assistant Commissioner of Income…ITA 178/PAN/2025[2021-22]Status: Disposed7 Aug 2026AY 2021-22
- Assistant Commissioner of Income Tax… vs Pratyaksh Apparels Private Limited, DelhiITA 8054/DEL/2025[2016-17]Status: Disposed16 Jul 2026AY 2016-17
- Syds Hotels & Resorts Private Limited, Delhi vs ITO, Ward 22(4), DelhiITA 1782/DEL/2026[2012-13]Status: Disposed10 Jul 2026AY 2012-13
- Rani Promoter Private Limited, Delhi vs Jao, DelhiITA 1628/DEL/2026[2018-19]Status: Disposed8 Jul 2026AY 2018-19
Recent GST High Court judgments
Search GST case law →- Sutlej Textiles And Industries Limited vs. Union Of INDIARajasthan · 26 Oct 2026
- M/S. Ut Corp vs. Union Of INDIARajasthan · 26 Oct 2026
- Sunrise Engineering vs. The State Of Andhra PradeshAndhra Pradesh · 26 Oct 2026
- M/S Kalra Traders vs. Union Of INDIAUttarakhand · 26 Oct 2026
- Ms Isoft vs. The Commissioner State TaxUttarakhand · 26 Oct 2026
