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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.
Held
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 Accordingly, the Tribunal dismissed the appeal as withdrawn.
Key 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Whether an appeal should be dismissed as withdrawn when the assessee has already received the desired relief through a rectification order passed by the AO under Section 154 of the Act.
Sections Cited
154
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Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: DR. MITHA LAL MEENA, HONBLE & SHRI UDAYAN DAS GUPTA, HONBLE
ORDER This appeal by the assessee is directed against the order of Commissioner of Income Tax, Appeal in respect with Assessment Year 2015-16.
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 AR requested that the appeal may kindly be allowed to be withdrawn.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.
As such, the appeal of the assessee is dismissed as withdrawn.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.