AMRIT BANASPATI COMPANY LTD.,NOIDA vs. DCIT, GHAZIABAD
What did the Tribunal hold?
The Tribunal noted the assessee's submission that the appeals had become infructuous. Consequently, the appeals were dismissed as withdrawn.
What were the facts?
The assessee filed appeals against orders passed by the CIT(A) concerning assessments under Section 143(3) and 153A. The assessee later stated that these appeals had become infructuous.
What were the issues?
Whether the appeals filed by the assessee had become infructuous and should be dismissed as withdrawn.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C”, NEW DELHI
Before: SHRI N.S.SAINI & SHRI KULDIP SINGH
Keeping in view the averments made by the appellants M/s. Amrit Banaspati Company Ltd., in the application dated 17th January , 2019 stating therein that the present appeals challenging the orders passed by Ld. CIT(A) qua assessment order u/s. 143(3)
& 153A of the Act have become infructuous in view of the fact that assessee has already filed the appeal against the orders of Ld. CIT(A) dated 22.03.2018 and 05.04.2018 confirming the original assessment framed u/s 143(3) of the Act, the present appeals have been dismissed as withdrawn having been become infructuous.
Consequently both the appeals stand dismissed. Order pronounced in open court on this 17th January, 2019.
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