AKSHAY SEKHRI,NEW DELHI vs. PR. CIT- 3, NEW DELHI

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ITA 3488/DEL/2017Status: DisposedITAT Delhi25 February 2020AY 2012-133 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn since the issue had become infructuous.

What were the facts?

The assessee filed an appeal against an order for AY 2012-13. The assessee's counsel submitted that the appeal had become infructuous as the addition made by the Assessing Officer was deleted by the CIT(A) and the Revenue had not filed a cross-appeal.

What were the issues?

Whether the appeal is maintainable when the underlying addition has been deleted and the Revenue has not filed a cross-appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI H.S. SIDHU, & SHRI N.K. BILLAIYA

For Appellant: Shri Ved Jain, Adv
Hearing: 25.02.2020Pronounced: 25.02.2020

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the Pr. CIT - 3, New Delhi dated 28.03.2017 pertaining to A.Y 2012-13.

2.

At the very outset, the ld. counsel for the assessee submitted that the appeal has become infructuous since the addition made by the Assessing Officer has been deleted by the ld. CIT(A) and the Revenue has not filed cross appeal against the same. Hence the ld. counsel for the assessee sought permission for withdrawal of the appeal by making endorsement to this effect in the grounds of appeal.

3.

The ld. DR raised no objection.

4.

On such concession, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, the appeal of the assessee in is dismissed as withdrawn.

The order is pronounced in the open court on 25.02.2020.

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