MR RAJ KUMAR GOEL,NOIDA vs. PR. CIT, NOIDA

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ITA 2213/DEL/2016Status: DisposedITAT Delhi25 September 2017AY 2011-125 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 assessee submitted that the appeal against the section 263 order had become infructuous as a fresh assessment order was passed. Therefore, the assessee did not wish to press the appeal.

What were the facts?

The assessee filed an appeal against an order passed by the Principal CIT under section 263 of the Income Tax Act. Subsequently, the Assessing Officer passed a fresh assessment order under section 143(3)/263.

What were the issues?

Whether the appeal filed against the section 263 order is infructuous due to a subsequent fresh assessment order. The assessee's decision not to press the appeal.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Assessee by : Mr. Subhash Chand Agarwal, C. A.; [ Written Submissions ]; Department by : Ms. Shefali Swaroop CIT [DR]; Date of Hearing : 25.09.2017 Date of Pronouncement : 25.09.2017 O R D E R. PER BHAVNESH SAINI, J. M. :

This appeal by the assessee has been directed against the order of the ld. Pr. CIT, Noida, dated 07th March, 2016 under section 263 of the Income Tax Act, 1961 for the assessment year 2011-12.

2 I. T. Appeal No. 2213/Del/2016 Assessment Year : 2011–12.

2.

Learned counsel for the assessee submitted that in pursuance of the order under section 263 of the Income Tax Act, the Assessing Officer passed fresh assessment order under section 143(3) / 263 of the Income Tax Act dated 27th December, 2016, whereby the assessee agreed for two similar additions and assessment orders have been completed. He has also submitted that the appeal filed against the order under section 263 of the Income Tax Act has become infructuous, therefore, assessee do not want to press the appeal. The request in writing on the same line dated 25th September, 2017 is also placed on record.

3.

In view of the above, the appeal of the assessee is dismissed, as not pressed.

4 The order is pronounced in the Open Court immediately after the hearing on : 25th September, 2017.

Sd/- Sd/- ( L. P. SAHU ) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : the 25th September, 2017. *MEHTA*

3 I. T. Appeal No. 2213/Del/2016 Assessment Year : 2011–12.

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