MEHRUNNISAN SHERWANI,OKHLA vs. INCOME TAX OFFICER W 28(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1067586452(1) dated
13.08.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short
“the Act”).
It emerges at the outset that the assessee has filed his application for withdrawal of the instant appeal as under: “Hon’ble Members,
Present appeal has been filed against the order us/ 250
confirming the penalty u/s 271(1)(c) of the Income Tax
Act, 1961 for concealment of income.
In this matter it is submitted that the CIT(A), NFAC vide order
No.
ITBA/NFAC/S/250/2024-25/1069710853(1) dated 16.10.2024 has set aside the assessment order
Mehrunnisan Sherwani
2
creating the demand and remanded back to the file of the AO for fresh assessment.
When assessment order goes, penalty order also goes.
Therefore, the penalty imposed has automatically set aside along with assessment order and, consequently, the appeal so filed, has become infructuous. Therefore, appellant seeks to withdraw the appeal as in fructuous.
Appellant also seeks the liberty to re-file the appeal, in case of any demand in this regard in future.
We are enclosing copy of the assessment order referred above fro you kind reference and records.”
The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. Ordered accordingly.
This assessee’s appeal is dismissed as withdrawn in above terms subject to all just exceptions. Order Pronounced in the Open Court on 06/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 06/01/2025
*Subodh Kumar, Sr. PS*