M/S. SPP FOOD PRODUCTS (P) LTD.,DELHI vs. ITO, UTTRAKHAND

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ITA 3301/DEL/2015Status: DisposedITAT Delhi16 July 2018AY 2010-113 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 application to withdraw the appeal. Since the assessee had already obtained relief and there was no tax demand, pursuing the appeal was considered academic.

What were the facts?

The assessee filed an appeal against an order of the CIT. The assessee later sought to withdraw the appeal, stating that the assessment order against which the appeal was filed had been revised, and the assessee had obtained relief with no tax demand.

What were the issues?

Whether an appeal can be withdrawn when the underlying issue has been resolved and there is no tax demand.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI KULDIP SINGH

Hearing: 16.07.2018Pronounced: 16.07.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax, Haldwani dated 16.03.2015 pertaining to A.Y 2010-11.

2.

Vide application dated 16.07.2018, the assessee has prayed for withdrawal of the appeal. The relevant part of the application reads as under :-

“Sir,

The captioned appeal is fixed for hearing on 16.07.2018.

It is submitted that pursuant to order u/s 263 against which this appeal is filed, the assessment has been made by Assessing Officer u/s 263 / 143 (3). Against that order assessee also filed appeal before CIT (A) and got the relief.

Hence pursuing this appeal now would be only academic as assessee has already got relief and there is no tax demand.

It is humbly requested that the aforesaid appeal may kindly be allowed to be withdrawn.”

3.

In the result, the appeal of the assessee in is dismissed as withdrawn.

The order is pronounced in the open court on 16.07.2018.

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