What did the Tribunal hold?

The tribunal noted the assessee's request to withdraw the appeal as it had become infructuous due to relief granted in set aside proceedings.

The assessee filed an appeal against an order of the Pr.CIT for AY 2011-12. The assessee's AR filed a withdrawal application stating the appeal had become infructuous.

What were the issues?

The primary issue was whether the appeal should be withdrawn as it had become infructuous.

C.M.C. Textiles Pvt. Ltd. vs PCIT | ITAT Delhi 2018

Income Tax Appellate Tribunal, DELHI BENCHES: ‘C’, NEW DELHI

Before: SHRI RS SYAL & SMT. BEENA A PILLAI

For Respondent: Smt. Shefali Swaroop, CIT, DR

Hearing: 07/06/2018Pronounced: 07/06/2018

PER BEENA A PILLAI, JUDICIAL MEMBER

The present appeal has been filed by assessee against the order dated 30.3.2016 passed by the Ld. Pr.Commissioner of Income Tax, Ghaziabad pertaining to the Assessment Year (A.Y.) 2011-12.

Today before us a letter has been filed by Ld.AR requesting for withdrawal of the appeal, which is extracted hereunder.

Appeal No.3254/Del/2016 Assessment Year : 2011-12 Date of Hearing: 07.06.2018 May it Please Your Honors This relates to captioned matter in which hearing is fixed for today Before Your Honors. That present appeal has become infructuous as relief has already been granted in set aside proceedings by CIT(A) vide order dt. 30.10.2017 while deciding effective appeal ground in assessee’s favor (copy enclosed). So present appeal under instruction of assessee is prayed to be withdrawn accordingly.

Submitted with regards and respect Advocate for respondent/assessee Kapil Geol, Adv.”

Accordingly, assessee’s appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 07th June, 2018.

C.M.C. TEXTILES PVT. LTD.,DELHI vs. PR. CIT, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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