TPG SOFTWARE PVT. LTD.,DELHI vs. DCIT, NEW DELHI

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ITA 1145/DEL/2017Status: DisposedITAT Delhi25 June 2018AY 2012-132 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 accepted the assessee's request to withdraw the appeal as the grievance was resolved by the rectification of the assessment order.

What were the facts?

The assessee filed an appeal against an order for AY 2012-13. Subsequently, the assessee filed a rectification application before the Assessing Officer which was accepted and rectified.

What were the issues?

Whether an appeal filed before the Tribunal can be withdrawn by the assessee if the issue has been rectified by the Assessing Officer under Section 154.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-2”, NEW DELHI

Before: SHRI JOGINDER SINGH & SHRI R. K. PANDA

For Respondent: Shri H. K. Choudhary, CIT-DR

Assessee by : Withdrawal Application Department by : Shri H. K. Choudhary, CIT-DR Date of hearing : 25-06-2018 Date of pronouncement : 25-06-2018 O R D E R

PER JOGINDER SINGH, JM :

1.

This appeal filed by the assessee is directed against the order dated 29.12.2016 passed u/s 143(3) r.w.s. 144C of the I.T. Act, 1961 for the assessment year 2012-13.

2.

The assessee has filed an application seeking permission of the Bench to withdraw the appeal filed by it on the ground that the rectification application filed before the Assessing Officer on 14.03.2017 requesting him to rectify the mistake apparent from record has been rectified by him u/s 154 of the I.T. Act. Therefore, the assessee does not have any grievance before the Tribunal.

Accordingly, the assessee seeks permission of the Bench to withdraw the appeal filed by it. In absence of any objection from the side of ld. DR, the request of the assessee seeking permission of the Bench to withdraw the appeal filed by it is accepted.

3.

In the result, the appeal filed by the assessee is dismissed as “withdrawn”.

Order pronounced in the open Court at the time of hearing itself i.e. on 25th June, 2018.

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