SHRI HARBHAJAN SINGH CHADHA,MORADABAD vs. DCIT, NEW DELHI

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ITA 4894/DEL/2016Status: DisposedITAT Delhi25 November 2024AY 2010-11Bench: SHRI MAHAVIR SINGH (Vice President), SHRI NAVEEN CHANDRA (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, as the CIT(A) had already decided the substantive issue in the assessee's favor and the Department did not object to the withdrawal. Consequently, the appeal was treated as dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal against an order of the CIT(A). However, the CIT(A) had already allowed the assessee's appeal on merits. The assessee's current challenge was limited to a jurisdiction issue, and the Department had not filed an appeal against the CIT(A)'s favorable decision on merits.

What were the issues?

Whether an appeal should be allowed to be withdrawn when the CIT(A) had already decided in favour of the assessee on merits, and the department does not object to the withdrawal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH, , , , VICE SHRI MAHAVIR SINGH & SHRI NAVEEN CHANDRA, ACCOUNTANT SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA

For Appellant: Shri Salil Kapoor, Ms. Ananya Kapoor and Shri Tarun Chanana, Advocates
For Respondent: Shri Dayainder Singh Sidhu, CIT-DR

Per Mahavir Singh Per Mahavir Singh, Vice Per Mahavir Singh Per Mahavir Singh , Vice , Vice President , Vice President President : President

1.

This appeal by the assessee is arising out of the order of learned Commissioner of Income-tax (Appeals)-30, New Delhi dated 15th June, 2016 for the assessment year 2010-11.

2.

At the outset, learned counsel for the assessee stated that the assessee wants to withdraw this appeal for the reason that the CIT(A) has already allowed the appeal of the assessee on merits. He submitted that the assessee has challenged this order of learned CIT(A) only on jurisdiction issue. He stated that he has come to know from the Department that the Department has not challenged the order of learned CIT(A) on merits. Hence, he wants to withdraw the present appeal.

3.

On query from the Bench, learned CIT-DR has not raised any objection for withdrawal of the appeal.

4.

After hearing both the sides and going through the facts and circumstances of the case, we are of the view that there is no reason for keeping this appeal alive as assessee wants to withdraw the same. Hence, the appeal is treated as withdrawn.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Above decision was pronounced in the open Court on 25th November, 2024.

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