SHRI NARINDER SINGH,MOHALI vs. PR.CIT-1, CHANDIGARH

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ITA 45/CHANDI/2021Status: DisposedITAT Chandigarh21 April 2022AY 2011-123 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 request to withdraw the appeal. The appeal was dismissed as withdrawn since the subsequent assessment order rendered the appeal infructuous.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income Tax. The assessee later requested to withdraw the appeal as the subsequent assessment order passed by the Assessing Officer made no additions.

What were the issues?

Whether the appeal has become infructuous due to subsequent developments, and if withdrawal should be permitted.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Sudhanshu Srivastava, Judicial Member This appeal is preferred by the assessee against the order dated 12.03.2021 passed by the Ld. Principal Commissioner of Income Tax Chandigarh-1 [hereinafter referred to as ‘PCIT’] for assessment year 2011-12. 2. Through a written communication dated 07.04.2022, the Ld. Authorized Representative (AR) has prayed for withdrawal of the captioned appeal stating therein as under:-

1.

“Subject: Prayer for grant of permission to withdraw appeal in Sh. -Chd-2021 Sh. Narinder Singh,Mohali 2 Narinder Singh, H. No. 1082, Phase-3B2, Mohali, PAN- ADCPS3733P for AY 2011-12. Hon'ble Bench, Kindly refer to the matter cited as subject above. The appellant above cited filed appeal before the Hon'ble Bench against the order passed u/s 263 by the Worthy Pr. CIT. This appeal was heard by the Hon'ble Bench on 28.02.2022 and the judgment was reserved. We have been directed by the assessee to most respectfully submit that the assessment order u/s 143(3) consequent to revisionary order u/s 263 has been passed by the Ld. AO wherein no addition has been made after considering the arguments and evidences filed by the assessee. This, in our humble submission, has rendered the subject appeal as infructuous. Copy of the assessment order passed is attached herewith. It is, therefore, most humbly and respectfully prayed that the permission may please be granted for withdrawal of the subject appeal with a liberty to get the appeal revived, if the department intends to re-open the assessment at any future date. We shall be highly obliged.

Thanking you, Yours faithfully, Sd/- (Parikshit Aggarwal) Chartered Accountant Counsel for the assessee”

4.

The Ld. CIT DR had no objection if the appeal of the assessee is dismissed as withdrawn.

5.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 21.04.2022.

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