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Facts
The assessee challenged the reassessment notice u/sec.148A and 148 before the Telangana High Court. The High Court quashed the said notices. Consequently, the appeal before the ITAT became infructuous.
Held
The assessee submitted that the appeal has become infructuous due to the High Court's order and prayed for withdrawal. The DR had no objection to the dismissal as withdrawn. The Tribunal noted that the High Court had already quashed the notice u/sec.148 of the Act.
Key Issues
Whether the present appeal is infructuous due to the High Court quashing the reassessment notice?
Sections Cited
147, 144, 144B, 148A, 148
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Hyderabad ‘A’ Bench, Hyderabad
Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA
1 ITA.No.1657/Hyd./2025 आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1657/Hyd/2025 Assessment Year 2018-2019 Rajashekar Reddy The Income Tax Officer, Anthireddy, Hyderabad. Ward-9(1) vs. PIN – 500 008. Telangana. Hyderabad - 500 004. PAN AHXPA7026N Telangana. (Appellant) (Respondent) िनधा�रती �ारा/Assessee by : Sri T Chaitanya Kumar, Advocate राज� व �ारा/Revenue by : MS Payal Gupta, Sr. AR सुनवाई की तारीख/Date of hearing: 11.02.2026 घोषणा की तारीख/Pronouncement: 11.02.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :
This appeal by the Assessee is directed against the Order dated 26.09.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2018-2019 arising from re-assessment order dated 01.12.2023 passed by the Assessing Officer
2 ITA.No.1657/Hyd./2025 u/sec.147 r.w.s.144/144B Income Tax Act [in short "the Act"], 1961.
At the time of hearing, the learned Authorised Representative of the Assessee has submitted that the assessee has also challenged the notice issued by the Assessing Officer u/sec.148A and 148 of the Act before the Hon’ble Jurisdictional High Court for the State of Telangana in W.P.No.34695 of 2025 and the Hon’ble High Court was pleased to quash the notice issued by the Assessing Officer u/sec.148A/148 of the Act and thereby, the present appeal of the assessee becomes infructuous. Thus, the learned Authorised Representative of the Assessee has submitted that the assessee does not wish to pursue the present appeal and prayed for withdrawal of the appeal being infructuous.
The learned DR has raised no objection if the appeal of the assessee is dismissed as withdrawn.
Having considered the submissions of the learned Authorised Representative of the Assessee as well as learned DR and considering the fact that the Hon’ble Jurisdictional
3 ITA.No.1657/Hyd./2025 High Court for the State of Telangana has already quashed the notice issued by the Assessing Officer u/sec.148 of the Act, the present appeal of the assessee has become infructuous and accordingly, the same is dismissed being withdrawn.
In the result, appeal of the Assessee is dismissed as withdrawn.
Order pronounced in the open Court at the conclusion of hearing i.e., on 11.02.2026.