BIGESTO TECHNOLOTIES LTD.,DELHI vs. DCIT, NEW DELHI

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ITA 6061/DEL/2014Status: DisposedITAT Delhi24 October 2017AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had granted relief to the assessee through a rectification application. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's counsel requested to withdraw the appeal. This request was made because the CIT(A) had allowed the assessee's rectification application under Section 154.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the underlying issue has been resolved by the lower appellate authority through a rectification application.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Delhi Bench“A”, New Delhi

Before: SHRI N.K. SAINI & BEFORE Ms. Suchitra Kamble

For Appellant: Dr. Sushant Bajpai, Adv & Mr. Sharad

PER N.K. SAINI, A.M: This appeal is filed by the assessee against the order dated 9.9.2014 of the learned CIT(A)-VI, New Delhi. During the course of hearing the learned counsel for the assessee at the very outset stated that he has instruction to withdraw this appeal since the learned CIT(A) has allowed the relief to the assessee on its rectification application filed under Section 154 of the Income Tax Act, 1961. He gave in writing as under:

1.

“Withdrawn Since Rectification Application u/s 154 before the CIT(A) has been allowed & CIT(A) has granted relief.[Order attached]. Sd/- (Dr. S. Bajpai)”

2.

The learned Sr. D.R. did not object if the appeal is dismissed as withdrawn. In view of the above, the appeal is dismissed as withdrawn.

3.

In the result, appeal of the assessee is dismissed as withdrawn. Pronounced in the open court at the time of hearing itself i.e. on 23.10.2017.

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