AQUILA HEIGHTS APARTMENT OWNERS ASSOCIATION ,BANGALORE vs. DC/ACIT, CIRCLE-6(1)(1), BANGALORE

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ITA 2026/BANG/2025Status: DisposedITAT Bangalore05 January 2026AY 2016-174 pages
AI SummaryN/A

What did the Tribunal hold?

Following the deletion of the impugned addition, the assessee filed an application to withdraw the appeal, stating it had become infructuous. The Income Tax Appellate Tribunal noted the rectification order and that the Departmental Representative had no objection to the withdrawal. Accordingly, the Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee, Aquila Heights Apartment Owners Association, filed an appeal against an Addl/JCIT(A) order for AY 2016-17, raising grounds including condonation of delay, opportunity of being heard, principle of mutuality, and the legality of adjustments under section 143(1). Subsequently, the assessee received a rectification order under section 154 r.w.s. 115WE of the Income Tax Act, 1961, which deleted a disputed addition of Rs.3,02,54,446 previously made in the intimation under section 143(1).

What were the issues?

Legality of adjustments made under section 143(1) and procedural fairness; ultimately, whether the appeal should be permitted to be withdrawn after a rectification order made it infructuous.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 115WE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, A BENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Respondent: Shri Balusamy N., D.R
Hearing: 05.01.2026Pronounced: 05.01.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

1.

This appeal at the instance of the assessee is directed against the order of ld. Addl/JCIT(A), Agra dated 13.8.2025 vide DIN & Order No. ITBA/APL/S/250/2025-26/1079570750(1) for the assessment year 2016-17.

2.

The assessee has raised the following grounds of appeal:

3.

None appeared at the behest of the assessee. We noticed that the assessee has filed an application for withdrawal of the appeal vide letter dated 10.12.2025 filed on 12.12.2025 as detailed below:

Aquila Heights Apartment, Bengaluru Page 4 of 4 4. On going through the above application, we take a note of the fact that the assessee had already received a rectification order u/s 154 r.w.s. 115WE of the Income Tax Act, 1961 (in short “the Act””) on 26.9.2025, wherein the addition of Rs.3,02,54,446/- made in the intimation issued u/s 143(1) of the Act has already been deleted and accordingly, the assessee has requested for withdrawal of this appeal being infructuous.

5.

The ld. D.R. on the other hand has no objection whatsoever in allowing the withdrawal of the appeal.

6.

Therefore, at the written request of the ld. A.R. of the assessee, we permit the assessee to withdraw the appeal and accordingly, the appeal is dismissed as withdrawn.

7.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 5th Jan, 2026

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