RAJINDER SINGH,JUBBAL vs. INCOME TAX OFFICER, WARD SHIMLA

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ITA 104/CHANDI/2025Status: DisposedITAT Chandigarh03 June 2025AY 2012-13Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)4 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 assessment order under challenge had been annulled. Given this, and that continuing the proceedings would serve no useful purpose, the Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The original assessment order was annulled by a revisionary order passed under Section 263, and subsequent proceedings were also decided against the assessee.

What were the issues?

Whether the appeal can be withdrawn as it pertains to an annulled assessment order and continuing the proceedings would serve no purpose.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

िनधा�रती की ओर से/Assessee by : Shri Ashwani Sharma, Advocate(Virtual Mode) राज� की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 02/06/2025 उदघोषणा की तारीख/Date of Pronouncement : 03/06/2025 आदेश/Order PER LALIET KUMAR, J.M:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 13/12/2024 pertaining to Assessment Year 2012-13.

2.

During the course of hearing the learned AR appearing filed a copy of the order dated 08.03.2022 passed under section 263 of the Income Tax Act, 1961, by the Pr. PCIT, Chandigarh.

3.

It was submitted that pursuant to the said revisionary order, the original assessment order stands annulled and proceedings have been initiated afresh. It was further submitted that against the said order passed under section 263, the assessee had preferred an appeal before the Ld. Pr.CIT, which has also been decided against the assessee. The jurisdictional Assessing Officer is presently in the process of giving effect to the said revisionary order.

In light of these developments, the learned AR submitted that the original assessment order having ceased to exist, the present appeal before this Tribunal no longer survives. Accordingly, he sought permission to withdraw the appeal with liberty.

4.

The learned DR appearing for the Revenue raised no objection to the withdrawal of the appeal.

5.

We have heard the rival submissions and perused the material available on record. In view of the fact that the assessment order under challenge has been annulled by virtue of the revisionary order passed under section 263, and considering that no useful purpose would be served in continuing with the present proceedings, we deem it appropriate to permit the withdrawal of the appeal.

6.

Accordingly, the appeal is dismissed as withdrawn.

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