What did the Tribunal hold?

The Tribunal noted that the relief sought by the assessee in the appeal had already been granted by the CIT(A) through a rectification order. The revenue did not object to the withdrawal of the appeal.

The assessee filed an appeal against the CIT(A)'s order. The assessee later filed a rectification application with the CIT(A) which was allowed, rectifying the error in the original order. The relief sought by the appeal was thus already granted.

What were the issues?

Whether the appeal is maintainable when the relief sought has already been granted by the lower appellate authority through rectification.

West Coast Paper Mills Ltd vs ACIT | ITAT Mumbai 2018

Income Tax Appellate Tribunal, G Bench, Mumbai

Before: Shri B.R. Baskaran & Shri Ravish Sood

For Appellant: Shri Mihir Shah, A.R

For Respondent: Shri Nishant Samaiya, D.R

Hearing: 03.10.2018Pronounced: 03.10.2018

Per Ravish Sood, JM The present appeal filed by the assessee is directed against the order passed by the CIT(A)-3, Mumbai, dated 27.03.2017, which in turn arises from the order passed by the A.O under Sec. 143(3) of the Income Tax Act, 1961 (for short ‘Act’), dated 29.03.2004 for A.Y 2001-02. 2. The ld. Authorized Representative (for short ‘A.R’) of the assessee Shri Mihir Shah, ACA, at the very outset of hearing of the appeal placed on record a letter dated 01.10.2018, seeking liberty to withdraw the aforementioned appeal. The ld. Departmental Representative (for short ‘D.R’) did not object to the aforesaid request of the counsel for the assessee for withdrawal of the appeal.

We have heard the authorized representatives of both the parties, and have perused the letter dated 01.10.2018 filed by the duly authorized representative of the assessee company. It is the contention of the ld. A.R,

P a g e | 2 ITA No. 4168/Mum/2017 A.Y 2001-02 West Coast Paper Mills Ltd. Vs. Dy. Commissioner of Income Tax-1(3)(2) that as the CIT(A) pursuant to an application for rectification dated 28.04.2017 filed by the assessee had vide his order dated 20.05.2017 rectified the error that had crept in his order dated 27.03.2017, thus, the relief sought by the assessee by filing the present appeal already stood granted. In the backdrop of the fact, that the revenue had not objected to the aforesaid request of the assessee for withdrawal of the appeal, the same is accepted. We thus, permit the assessee to withdraw the present appeal.

The appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 03.10.2018 (B.R.Baskaran) (Ravish Sood) ACCOUNTANT MEMBER JUDICIAL MEMBER भ ुंफई Mumbai; ददन ुंक 03.10.2018 Ps. Rohit आदेश की प्रतिलऱपि अग्रेपिि/Copy of the Order forwarded to : अऩीर थी / The Appellant 1. 2. प्रत्मथी / The Respondent. आमकय आम क्त(अऩीर) / The CIT(A)- 3. आमकय आम क्त / CIT 4. विब गीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भ ुंफई /

DR, ITAT, Mumbai 6. ग र्ड प ईर / Guard file. सत्म वऩत प्रतत //// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt.

WEST COAST PAPER MILLS LTD,MUMBAI vs. ACIT 1(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments