INUDIA MEDTRONICPVT. LTD.,MUMBAI vs. ACIT - 10 (1)(1), MUMBAI

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ITA 3461/MUM/2018Status: DisposedITAT Mumbai16 May 2019AY 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 request to withdraw the appeal. The issue under appeal was rendered academic due to prior relief granted.

What were the facts?

The assessee wished to withdraw their appeal before the ITAT. This was because the Tribunal had already granted adequate relief in a related appeal concerning the final assessment order.

What were the issues?

Whether the appeal should be withdrawn as the issue has become academic due to prior relief granted by the Tribunal.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, JM & SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Nikhil Tiwary-Ld.AR
For Respondent: Shri Awanghi Gimson-Ld. CIT DR

आदेश / O R D E R

Per Manoj Kumar Aggarwal (Accountant Member):- 1. Aforesaid appeal by assessee for Assessment Year [AY] 2013-14 contest the order passed by Ld. Assistant Commissioner of Income Tax- 10(1)(1), Mumbai u/s 154 of the Act pursuant to order passed by Hon’ble Dispute Resolution Panel-I under Rule 13 of the Income Tax (Dispute Resolution Panel) Rules, 2009 on certain grounds of appeal.

2.

The Ld. Authorized Representative for assessee, at the outset, placed a brief note on record to submit that the assessee wishes to withdraw the stated appeal in view of the fact that adequate relief has already been granted by the Tribunal vide order dated 08/05/2019 in an appeal filed by the assessee against final assessment order passed u/s 143(3) r.w.s. 144C(13). In view of the same, the issue under appeal becomes merely academic in nature. The Ld. CIT-DR raised no objection against withdrawal of the appeal.

3.

In view of the stated submissions, the appeal stands dismissed as withdrawn. Order pronounced in the open court on 16/05/2019.

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