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Facts
The assessee filed two appeals against orders passed by the NFAC/Ld.CIT(A) for AY 2015-16. These orders stemmed from original orders passed by the Assessing Officer. The assessee's counsel stated that the Tribunal had previously quashed the PCIT's order u/s 263, and therefore, they did not wish to press these appeals.
Held
The Tribunal noted that the assessee did not wish to press the appeals, and the Departmental Representative had no objection. Considering the prior quashing of the PCIT's order u/s 263 and the assessee's submission, the Tribunal decided to treat the appeals as dismissed as withdrawn.
Key Issues
Whether the appeals should be dismissed as withdrawn, given the prior quashing of a related order and the assessee's submission.
Sections Cited
250, 143(3), 263, 114B, 154
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Income Tax Appellate Tribunal, RAJKOT BENCH: RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
िनधा�रती क� ओर से/Appellant by : Shri D.M. Rindani, Ld.AR ��यथ� ओर से/Respondent by : Shri Sanjay Punglia, CIT-DR सुनवाई क� तारीख/ Date of Hearing : 28/07/2025 घोषणा क� तारीख/Date of Pronouncement : 28/07/2025 आदेश / O R D E R Per, Dr. A. L. Saini, AM Captioned two appeals filed by the assessee, pertaining to same Assessment Year (AY) 2015-16, are directed against the separate orders passed by the National Faceless Appeal Centre (NFAC)/Learned Commissioner of Income-tax(Appeals) [in short ‘Ld.CIT(A)/NFAC’], under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 23.11.2024 and 27.11.2024, which in turn arise out of separate orders passed by the Assessing Officer u/s 143(3) r.w.s. 263 r.w.s. 114B and under section 154 of the Income Tax Act,1961.
ITA 932-933/Rjt/2024 (AY 2015-16) Pari Anil Gandhi
At the outset, Ld. Counsel for the assessee submitted before the Bench that since the Tribunal has quashed the order of Ld.PCIT passed u/s 263 of the Act, vide & 57/RJT/2021, order dated 17.03.2025, in the case of assessee/ legal heirs. Therefore, Ld. Counsel stated that assessee does not wish to press these two appeals, hence these two appeals should be dismissed, as withdrawn.
On the other hand, Ld. CIT-DR of the Revenue did not have any objection, if both these appeals, are dismissed, as withdrawn.
We have heard both the parties and perused the material available on records. We note that the Tribunal has quashed the order of Ld.PCIT, passed u/s 263 of the Act, vide order dated 17.03.2025, in & 57/RJT/2021 in the case of assessee/legal heirs, and we note that assessee does not wish to press these two appeals, to which, the learned Departmental Representative did not raise any objection. Consequently, we treat these two appeals dismissed as withdrawn.
In the result, both appeals of assessee are dismissed, as withdrawn.