SANSKAR SHIKSHAN SANSTHAN,PALI vs. ADIC, CPC, BANGALORE / ITO, WARD-1(1), PALI, PALI

PDF · subscribers
ITA 418/JODH/2024Status: DisposedITAT Jodhpur24 March 2025AY 2021-22Bench: DR. MITHA LAL MEENA, HON'BLE (Accountant Member), SHRI UDAYAN DAS GUPTA, HON'BLE (Judicial Member)
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal on the grounds that relief had already been secured via a rectification order. The Ld. DR confirmed having no objection to this withdrawal. Accordingly, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order from the Commissioner of Income Tax (Appeal) concerning Assessment Year 2015-16. Subsequently, the assessee obtained relief through a rectification order passed by the Assessing Officer under Section 154 of the Income Tax Act. Consequently, the assessee's counsel requested to withdraw the appeal.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has already received the desired relief through a rectification order passed by the AO under Section 154 of the Act.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual

Before: DR. MITHA LAL MEENA, HONBLE & SHRI UDAYAN DAS GUPTA, HONBLE

For Respondent: Shri Karni Dan, Addl. CIT (Sr. D.R.)| |Date of Hearing|17.02.2025.| |Date of Pronouncement|24.03.2025.|

ORDER This appeal by the assessee is directed against the order of Commissioner of Income Tax, Appeal in respect with Assessment Year 2015-16.

2.

The learned counsel for the assessee Smt. Raksha Birla, C.A. submitted that the assessee gets relief consequent to rectification order passed u/s 154 of the Act by the AO (Copy filed on record). Accordingly, the Ld. AR requested that the appeal may kindly be allowed to be withdrawn. The Ld. DR has no objection to the request of the Assessee.

3.

As such, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 24.03.2025 under Rule 34(4) of Income Tax (Appellate Tribunal) Rules 1963.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →