M/S. SOMDATT LANDMARK HOTELS & RECREATIONS PVT. LTD.,KOLKATA vs. DCIT, KANPUR

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ITA 2226/DEL/2017Status: DisposedITAT Delhi06 November 2019AY 2011-122 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 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?

Section 154,Section 43B,Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Before: Shri Amit Shukla & Shri O.P. Meena

Hearing: 06.11.2019Pronounced: 06.11.2019

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 Hence, the appeal is dismissed as withdrawn.

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