S.M. MASKE,SANGOLA vs. PR.. COMMISSIONER OF INCOME-TAX -4, PUNE

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ITA 125/PUN/2021Status: DisposedITAT Pune12 April 2022AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal as the issue had become academic. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. Commissioner of Income Tax. Subsequently, the assessee received an order giving effect to a previous order, where the Assessing Officer accepted the income as per the original assessment.

What were the issues?

Whether the appeal has become academic due to subsequent developments and should be withdrawn.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI S.S. VISWANETHRA RAVI & DR. DIPAK P. RIPOTE

For Respondent: Shri Anurag Srivastava

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 31-03-2021 passed by the Pr. Commissioner of Income Tax-4, Pune for assessment year 2016-17.

2.

The assessee vide letter dated 12-04-2022 prayed to withdraw the appeal. The relevant extract of the application reads as under : “I have received Order giving effect, Order u/s. 143(3) r.w.s. 263 on 30.03.2022, where Assessing Officer, NFAC Delhi has accepted the Income as per Original Assessment considering the explanations furnished.

Therefore, Appeal against Order u/s. 263 on Jurisdiction issue has become academic and by be allowed on merits, as Assessing Officer has confirmed that same was not erroneous so far as prejudicial to the Interest of Revenue. Copy of Order u/s. 143(3) r.w.s. 263 passed by Assessing Officer subsequent to Order u/s. 263 is enclosed.”

3.

Shri Anurag Srivastava, the ld. DR has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

Order pronounced in the open court on 12th April, 2022.

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