ANAND PRAKASH TALWAR,SAHARANPUR vs. PR.CIT, MUZAFFARNAGAR

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ITA 2548/DEL/2018Status: DisposedITAT Delhi23 October 2018AY 2013-142 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 application for withdrawal of the appeal. Since the Assessing Officer's fresh order rendered the appeal infructuous, it was dismissed.

What were the facts?

The assessee filed an appeal against an order passed by the Principal CIT under Section 263. During the pendency of the appeal, the Assessing Officer passed a fresh order accepting the returned income.

What were the issues?

Whether an appeal becomes infructuous when a subsequent order by the Assessing Officer resolves the issue raised in the appeal.

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 : A : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Shri Anil Jain, Advocate
For Respondent: Shri B.P. Singh, Sr.DR
Hearing: 18.10.2018Pronounced: 23.10.2018

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2013-14 Anand Prakash Talwar, Vs. Pr. CIT, Prop. M/s Krishna Enterprises, Muzaffarnagar. 45, Jawahar Park, Saharanpur, Uttar Pradesh. PAN: AAGPT0768G (Appellant) (Respondent) Assessee by : Shri Anil Jain, Advocate Revenue by : Shri B.P. Singh, Sr.DR Date of Hearing : 18.10.2018 Date of Pronouncement: 23.10.2018 ORDER

PER R.K. PANDA, AM:

1.

This appeal by the assessee is directed against the order dated 13th March, 2018 passed u/s 263 of the IT Act, 1961 by the Principal CIT, Muzaffarnagar relating to Assessment Year 2013-14.

2.

The ld. Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that the Assessing Officer has already passed an order u/s 143(3)/263 on 21st August, 2018 accepting the returned income and, therefore, the present appeal has become infructuous. In the absence of any objection from the side of the ld. DR, the application of the assessee seeking withdrawal of the appeal is admitted. The appeal filed by the assessee is, accordingly, dismissed.

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