M/S KESHAV POWER LTD.,NEW DELHI vs. DCIT, NEW DELHI

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ITA 6512/DEL/2016Status: DisposedITAT Delhi02 November 2017AY 2013-142 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 permitted the assessee to withdraw the current appeal as a subsequent appeal on the same issue had already been decided on merits.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) for not being filed electronically. Subsequently, the assessee filed an appeal electronically which was admitted and decided on merits.

What were the issues?

Whether the assessee should be allowed to withdraw an appeal when a subsequent appeal on the same matter has been decided on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “D” : DELHI

Before: SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M.

Hearing: 02.11.2017Pronounced: 02.11.2017

ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A)-5, Delhi, dated 25th October, 2016, for the A.Y. 2013-2014.

2.

Briefly the facts of the case are that the Ld. CIT(A) dismissed the appeal of assessee in limine considering it to be non- est because appeal was not filed electronically.

3.

Learned Counsel for the Assessee submitted that assessee thereafter filed the appeal in electronic form which have been 2 ITA.No.6512/Del./2016 Keshav Power Ltd., New Delhi. admitted and appeal has been decided on merits vide order dated 31st July, 2017 by allowing the appeal of assessee. Copy of the order is filed on record. Learned Counsel for the Assessee, therefore, submitted that assessee may be permitted to withdraw the appeal.

4.

In view of the above, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court.

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