M/S PARSONS BRINCKERHOFF INTERNATIONAL LLC,NEW DELHI vs. DCIT, INTERNATIONAL TAXATION, NEW DELHI

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ITA 889/DEL/2017Status: DisposedITAT Delhi20 June 2018AY 2013-144 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal as the disputed issue was rectified by the Assessing Officer. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee discovered a mistake in the assessment order and filed a rectification application under Section 154. The Assessing Officer accepted the rectification application and deleted the disputed issue.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee when the disputed issue has been rectified by the Assessing Officer under Section 154.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI

Before: SHRI H.S. SIDHU & SHRI L.P. SAHU

ORDER

PER H.S. SIDHU, JM

1.

The Assessee has filed this appeal against the order dated 09/12/2016 passed by the Ld. CIT(A)-43, New Delhi relating to assessment year 2013-14.

2.

None appeared on behalf of the assessee. However, the assessee has filed the Application dated 18.4.2018 in which the assessee requested for the withdrawal of the Appeal. For the sake of convenience, the contents of the Application are reproduced as under:-

“18.4.2018 The President, Income Tax Appellate Tribunal, Lok Nayak Bhavan, Khan Market,

New Delhi – 110 003 Dear Sir, Sub:- Withdrawal of Appeal No. 889/Del- 2017 Ref: Parsons Brinckerhoff International LLC (company) PAN AACCP0779J (AY 2013-14

We write with reference to appeal no. 889/Del-2017, dated 15th February, 2017, filed against the order of Commissioner of Income Tax (Appeals)-43, for captioned assessment year. The copy of acknowledgement of appeal filed is enclosed as Annexure-A. In this regard, post filing the appeal before ITAT, the Company observed a mistake in the assessment order passed by the Assessing Officer and accordingly moved an application under section 154 of the Income Tax Act, 1961 for rectification of the same. The Assessing Officer, after analyzing the facts made available before him, accepted the company’s contention and passed an order under section 154 of the Act thereby deleting the issue involved in the appeal. The copy of the rectification order is enclosed as Annexure-B. Thus, since the matter in dispute is now corrected by the Assessing officer in his order passed under section 154 of the Act, we hereby humbly request you to allow the withdrawal of our captioned appeal with immediate effect. Trust your kindself shall acceded to our request. Yours faithfully, For Parsons Brinckerhoff International LLC Sd/- (Authorised Representative)”

3.

Ld. DR did not object the written request of the assessee.

4.

We have heard Ld. DR and perused the records, especially the Application dated 18.4.2018 filed by the Authorised Representative of the Assessee for withdrawal of its appeal. Keeping in view of the facts and circumstances of the case, as aforesaid, we accept the aforesaid request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Assessee’s Appeal as withdrawn.

5.

In the result, the appeal of the assessee stands dismissed.

Order pronounced on 20/06/2018.

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