SMT. BHOOTE MEENAKSHI,BANGALORE vs. ASST.C.I.T., BANGALORE

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ITA 1105/BANG/2016Status: DisposedITAT Bangalore10 November 2017AY 2007-082 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 requested to withdraw the appeal as the relief was already granted by the AO. The Tribunal acceded to this request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). However, the Assessing Officer (AO) subsequently granted the relief sought by the assessee through an order under Section 154 of the Income Tax Act.

What were the issues?

Whether the appeal is maintainable when the relief sought has already been granted by the Assessing Officer through a rectification order.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENGALURU BENCH B, BENGALURU

Before: SHRI. A. K. GARODIA & SHRI. LALIT KUMAR

For Appellant: Shri. Ravishankar, Advocate
For Respondent: Smt. Padmameenakshi, JCIT

PER LALIT KUMAR, JUDICIAL MEMBER :

1.

The present appeal is filed by the assessee against the order of the CIT (A) -3, dt.24.03.2016, for the assessment year 2007-08.

2.

At the outset, the Ld. AR for the assessee submitted that the relief was sought by way of the present appeal before this Tribunal was already granted by the AO while passing the order u/s.154 of the ITA.1105/Bang/2016 Page - 2 Act. Therefore, the Ld. AR submitted that the assessee wishes to withdraw the present appeal.

3.

Acceding to the request of the assessee, we dismiss the assessee’s appeal as withdrawn.

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