AMAR PARTAP STEELS PRIVATE LIMITED,BAGRU vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR
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
AI-generated summary — verify with the full judgment below
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
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE 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 BEFORE: Ms. ANNAPURNA GUPTA, AM & SHRI NARINDER KUMAR, JM, vk;dj vihy la-@ITA No. 698/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke Amar Partap Steels Pvt. Ltd. Principal Commissioner of Vs. A-161, Bagru Extn-II Riico Ind Income Tax-2, Jaipur Area, Ajmer Road, Bagroo, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECA 9152G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rohan Sogani, CA jktLo dh vksj ls@ Revenue by : Mrs. Alka Gautam, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 17/12/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 17/12/2025
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:-
2 ITA No. 698/JPR/2025 Amar Partap Steels Private Limited
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In view of the above the appeal of the assessee is dismissed as withdrawn.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.
3 ITA No. 698/JPR/2025 Amar Partap Steels Private Limited
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सहायक पंजीकार@Aेेज. त्महपेजतंत
