SHALIMAR TOWN PLANNERS (P) LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

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ITA 1348/DEL/2015Status: DisposedITAT Delhi11 July 2018AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to withdraw the appeal as the assessee was no longer aggrieved. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2010-11. During the pendency of the appeal, the Assessing Officer passed an order deleting the entire addition made earlier.

What were the issues?

Whether the appeal needs to be adjudicated when the assessee is no longer aggrieved due to subsequent deletion of additions by the AO.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI G.D. AGRAWAL, HON’BLE & SHRI K.N. CHARY

Hearing: 11.07.2018Pronounced: 11.07.2018

ORDER PER K. NARSIMHA CHARY, J.M.

This is an appeal by the Assessee against the order dated 21.11.2014 of Ld. Commissioner of Income Tax (Appeals)- XXX, (“Ld. CIT(A)) New Delhi relating to AY 2010-11.

2.

When this matter is called today, Ld. AR filed a letter enclosing the order dated 09.02.2015 passed u/s 250 of the Income Tax Act, 1961 (“the Act”) by the Ld. Assessing Officer (“Ld. AO”). It is submitted that in the order passed by the Ld. AO pursuant to the directions given by the Ld. CIT (A), the entire addition stood deleted and the assessee is no longer aggrieved. Ld. AR, therefore, prayed permission to withdraw the appeal.

3.

Heard the Ld. DR and he reports no objection.

4.

In the circumstances, permission is granted and the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 11.07.2018

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