ANOKHEY LAL PAL,DELHI vs. ITO, CIRCLE 34(1), DELHI

PDF · subscribers
ITA 2637/DEL/2023Status: DisposedITAT Delhi17 May 2024AY 2017-2018Bench: Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar (Accountant Member)2 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 found that the revenue department had already rectified the order on 17.05.2019, which resulted in a Nil demand. As the assessee's grievance was fully redressed by this action, the appeal was deemed infructuous.

What were the facts?

The assessee filed an appeal against an order from the National Faceless Appeal Centre (NFAC), Delhi, dated 21.08.2023. The appeal primarily concerned the grievance of rectification of an earlier order.

What were the issues?

Whether the assessee's appeal, filed against an NFAC order, became infructuous due to prior rectification of the original order by the revenue department resulting in a nil demand.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 16.04.2024Pronounced: 17.05.2024

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 21.08.2023.

2.

On going through the record, it is found that the grievance of the assessee pertaining to the rectification of the order stands carried out by the revenue department vide order dated 17.05.2019 resulting in Nil demand. Since, the grievance of the assessee has been duly redressed, the appeal becomes infructuous and hence dismissed. 2 Anokhey Lal Pal 3. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 17/05/2024.

Recent GST High Court judgments

Search GST case law →