RADCLIFFE SCHOOLS EDUCATION LTD,NEW DELHI vs. ITO, WARD-20(4), NEW DELHI

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ITA 4587/DEL/2017Status: DisposedITAT Delhi29 November 2019AY 2013-143 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 allowed the assessee's request to withdraw the appeal. Since the CIT(A) had already adjudicated in favour of the assessee by withdrawing the additions, the present appeal became infructuous.

What were the facts?

The assessee filed an appeal against an order passed under section 143(3). The assessee sought permission to withdraw the appeal because a subsequent order by the CIT(A) had withdrawn the additions made.

What were the issues?

Whether the appeal filed by the assessee should be dismissed as withdrawn, given that the underlying issue has been resolved favorably for the assessee by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI

Before: MS. SUSHMA CHOWLA & SHRI R.K. PANDA

For Appellant: Ms. Sakshi Arora, CA, DR सुनवाई क तारख /
Hearing: 26.11.2019Pronounced: 29.11.2019

आदेश / ORDER आदेश आदेश आदेश

PER SUSHMA CHOWLA, JM:

1.

The present appeal filed by assessee is against order of CIT(A)-7, New Delhi, dated 29.05.2017 relating to Assessment Year 2013-14 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

आयकर अपील सं. / ITA No:- 4587/Del/2017

2.

The learned AR for the assessee seeks permission to withdraw the present appeal as consequent order has been passed by the CIT(A), under which the additions have been withdrawn.

3.

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

4.

In the present set of facts where the appeal of the assessee was dismissed as it was filed manually; but subsequently assessee filed the appeal , which has been adjudicated by the CIT(A) in favour of the assessee. Consequently, the present appeal filed by the assessee is dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 29th day of November, 2019.

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