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Facts
The assessee filed an appeal against an order passed by the PCIT under Section 263 of the Income Tax Act. During the hearing, the assessee filed an application seeking withdrawal of the appeal, stating that the subsequent assessment order resulted in complete relief.
Held
The Tribunal noted that the Assessing Officer accepted the appellant's submissions in entirety in the subsequent assessment order, making the present appeal infructuous. The Ld. DR had no objection to the withdrawal.
Key Issues
Whether the appeal filed against a Section 263 order becomes infructuous when subsequent proceedings grant complete relief to the assessee.
Sections Cited
263, 56(2)(viib), 144, 144B
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR vUuiw.kkZ xqIrk] ys[kk lnL; ,oa aJh ujsUnz dqekj] U;kf;d lnL; ds le{k
vkns'k@ ORDER PER: ANNAPURNA GUPTA, AM
The present appeal has been filed by the assessee, against the order passed by the ld. PCIT-2, Jaipur, under Section 263 of the Income Tax Act, 1961, (hereinafter referred to “Act”).
During the course of hearing before us, learned counsel for the assessee filed an application in writing seeking withdrawal of the appeal. The contents of the application read as under:-
Ld. DR had no objection to the withdrawal of appeal by the assessee. In view of the above the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 17/12/2025.
Sd/- Sd/- ¼ ujsUnz dqekj ½ ¼ vUuiw.kkZ xqIrk ½ (Narinder Kumar) (Annapurna Gupta) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 17/12/2025 *Mittali, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Amar Partap Steels Pvt. Ltd., Jaipur izR;FkhZ@ The Respondent- Principal Commissioner of Income Tax-2, Jaipur 2. vk;dj vk;qDr@ The ld CIT 3. 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 698/JPR/2025) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत