SUPPIAH NACHIAPPAN,CHENNAI vs. ITO NON CORPORATE WARD 8(1), CHENNAI

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ITA 1015/CHNY/2019Status: DisposedITAT Chennai20 November 2019AY 2012-132 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 assessee requested to withdraw the appeal as the issues were already resolved. The tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee had already received relief on the issues raised in the appeal.

What were the issues?

Whether the appeal needs to be adjudicated when the assessee has already obtained relief on the grounds raised.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI GEORGE MATHAN & SHRI INTURI RAMA RAO

Hearing: 20.11.2019

आदेश / O R D E R

PER SHRI GEORGE MATHAN, JUDICIAL MEMBER :

1.

This is an appeal filed by the assessee directed against the order of the learned Commissioner of Income Tax (Appeals)-9, Chennai (hereinafter called as ‘CIT(A)’) in dated 31.01.2019 for the assessment year 2012-13.

2 -: 2. Shri R. Venkata Raman, C.A represented on behalf of the Assessee and Shri Kannan Narayanan, JCIT represented on behalf of the Revenue.

3.

At the time of hearing, the learned Authorized Representative has filed an application from the assessee submitting that the assessee has already got relief in respect of the issues raised in the appeal and consequently the assessee desires to withdraw the instant appeal. Consequent to the application filed by the assessee, the appeal filed by the assessee is permitted to be withdrawn. Consequently, the appeal filed by the assessee is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 20th November, 2019 in Chennai.

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