HARKANWALJOT SINGH SRAN,BRAMPTON, CANADA vs. INCOME TAX OFFICER, JAGRAON, LUDHIANA

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ITA 638/CHANDI/2025Status: DisposedITAT Chandigarh22 August 2025AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

Given that the demand was reduced to NIL, the assessee sought to withdraw the appeal, and the Ld. DR confirmed having no objection to this. The Tribunal accepted the request and accordingly dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the Ld. CIT(A) for Assessment Year 2012-13. During the hearing, the Ld. AR informed the tribunal that the Assessing Officer had already given appeal effect, which resulted in the original demand being reduced to NIL.

What were the issues?

Whether the assessee's appeal should be permitted to be withdrawn when the original demand has been reduced to NIL due to appeal effect.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ िनधा"रण वष" / Assessment Year : 2012-13 Harkanwaljot Singh Sran बनाम The ITO #19, Buster Drive, Brampton, Ward-1, Jagraon Canada-L6Y5R2, Edmonton AB, Canada "ायी लेखा सं./PAN NO: ECDPS4192A अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Aman Parti, Advocate राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई क" तारीख/Date of Hearing : 21/08/2025 उदघोषणा क" तारीख/Date of Pronouncement : 22/08/2025 आदेश/Order

PER VIKRAM SINGH YADAV, AM

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Delhi-44 dt. 28/02/2025 pertaining to Assessment Year 2012-13.

2.

During the course of hearing, the Ld. AR submitted that the Assessing officer has since given appeal effect to the impugned order passed by the Ld. CIT(A) and the demand originally raised has since been reduce to NIL and in view thereof, the assessee wishes to withdraw the present appeal and has filed a written application in this regard.

3.

The Ld. DR is heard who has not raised any objection.

4.

After hearing both the parties and considering the prayer made by the Ld. AR on behalf of the assessee, the appeal of the assessee is dismissed as withdrawn.

5.

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

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