CRESCENT EPC PROJECTS AND TECHNICAL SERVICES LTD.,SECUNDERABAD vs. DCIT, CIRCLE- 10(2), NEW DELHI

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ITA 4406/DEL/2018Status: DisposedITAT Delhi06 December 2019AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal challenging an order passed under section 263 of the Income Tax Act. The assessee later sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal against a revisionary order, which was subsequently rendered moot by a favorable appellate order.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘Friday’ NEW DLEHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

For Respondent: Shri Subha Kant Sahu, Sr. Dr
Hearing: 6/12/2019
2.

At the outset, the assessee expressed the desire to withdraw this appeal stating that pursuant to the order passed under section 263 of the Act,learned Assessing Officer passed an order under section 143(3) of the Act giving effect to the same but when the assessee preferred an appeal against such an order, the learned Commissioner of Income Tax (Appeals)-4, vide order dated 27/8/2019 allowed the appeal granting relief to the assessee. Assessee, therefore, sought permission to withdraw this appeal. Ld. DR reports no objection. Recording the same, permission to withdraw is granted and consequently the appeal is dismissed as withdrawn.

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