SHRI VIVEK AGARWAL,NEW DELHI vs. ACIT, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal acknowledged the assessee's request to withdraw the appeal. The revenue did not object to the withdrawal.
What were the facts?
The assessee filed an appeal against an order of the CIT(A) challenging the validity of a notice issued under Section 143(2) of the Income Tax Act. The assessee later sought to withdraw the appeal as it had become inconsequential.
What were the issues?
The primary issue was the validity of a notice issued under Section 143(2). However, the appeal was withdrawn before this could be adjudicated.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
ORDER
Per N. K. Saini, AM:
This is an appeal by the assessee against the order dated 22.12.2014 of ld. CIT(A)-XXVI, New Delhi.
During the course of hearing, the ld. Counsel for the assessee furnished the application dated 19.12.2017 of the assessee stating therein as under: “Most Respectfully, That the above noted appeal was filed u/s 292BB against the validity of notice issued u/s 143(2) as the same was not served and is fixed for hearing in your Hon’ble Court today on 19.12.2017 against my appeal filed on 28.01.2015. The quantum appeal for the above year has already been decided by the Hon’ble High Court
Vivek Agarwal of Delhi in favour of the assessee and as such the above appeal has became inconsequential and as such now I, want to withdraw the above noted appeal from the your Hon’ble Court. It is therefore, I prayed that the above mentioned case file may kindly be withdrawn in the interest of justice.” With Regards, Sd/- (Vivek Agarwal) 3. The ld. DR did not object if the appeal of the assessee is to be dismissed as withdrawn.
In view of the above, the appeal of the assessee is dismissed as withdrawn.
In the result, the appeal of the assessee is dismissed. (Order Pronounced in the Court on 22/12/2017)
More judgments on Section 292BB
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- Ramesh C Salecha HUF, Mumbai vs Income Tax Officer Ward 14(2)(3), MumbaiITA 1253/MUM/2026[2009-10]Status: Disposed23 Sept 2026AY 2009-10
- Poonam Devi, Delhi vs Income Tax Officer Ward 50(1), DelhiITA 2472/DEL/2026[2020-21]Status: Disposed23 Sept 2026AY 2020-21
- Ravi Dilip Waghela, Mumbai vs Income Tax Officer Ward, 23(3)(1), MumbaiITA 1799/MUM/2025[2012-13]Status: Disposed21 Sept 2026AY 2012-13
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