M/S. SOMDATT LANDMARK HOTELS & RECREATIONS PVT. LTD.,KOLKATA vs. DCIT, KANPUR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the disallowances challenged in the present appeal had been deleted by the CIT(A). Therefore, the assessee did not wish to press the appeal and sought permission to withdraw it.
What were the facts?
The assessee appealed against an order under Section 154, challenging disallowances made under Section 43B for gratuity and leave encashment. However, these disallowances were already deleted by the CIT(A) in a prior appeal.
What were the issues?
The primary issue was whether the appeal was maintainable given that the disallowances being challenged had already been rectified by a higher authority.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Before: Shri Amit Shukla & Shri O.P. Meena
ORDER Per Amit Shukla, J.M. During the course of hearing, the ld. AR of the assessee submitted at the outset that the present appeal originates out of the order u/s. 154, challenging the impugned disallowances of Rs.9,36,000/- and Rs.3,45,000/- made u/s. 43B on account of gratuity paid and leave encashment. However, since these disallowances have been deleted by the ld. CIT(A) in appeal preferred against the original assessment order u/s. 153A /143(3), the grievance of the present appeal stands collapsed. Therefore, the appellant does not wish to press this appeal and seeks permission to withdraw the same. The ld. DR has no objection on the request of the ld. AR. Hence, the appeal is dismissed as withdrawn.
More judgments on Section 154
- Income Tax Officer, Jaipur vs Rakesh Kumar Malani, JaipurITA 1425/JPR/2026[2025-26]Status: Disposed21 Oct 2026AY 2025-26
- Income Tax Officer, Jaipur vs Anita Sharma, JaipurITA 1344/JPR/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Ramtirath Bawa, Nagpur vs ITO Ward3(4), NagpurITA 327/NAG/2026[2015-16]Status: Disposed16 Oct 2026AY 2015-16
- Mohinder Singh, Nagpur vs ITO Ward 3(4), NagpurITA 322/NAG/2026[2015-16]Status: Disposed16 Oct 2026AY 2015-16
- Ramakrishna Reddy Makireddy, Hyderabad vs ACIT, Circle-5(1), HyderabadITA 70/HYD/2026[2007-08]Status: Disposed16 Oct 2026AY 2007-08
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