HARSHA BUILTCOM PVT. LTD.,NEW DELHI vs. ITO, WARD- 11(1), NEW DELHI

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ITA 407/DEL/2018Status: DisposedITAT Delhi08 February 2021AY 2013-142 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 Tribunal permitted the assessee to withdraw the appeal as the core issue regarding the addition made by the AO was already decided on merits by the CIT(A) in the electronic appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Initially, the CIT(A) refused to entertain a physical appeal, but later admitted an electronic appeal and granted relief by deleting an addition made by the AO. The assessee then sought to withdraw the current appeal.

What were the issues?

Whether the appeal filed by the assessee should be withdrawn as the substantive issue has been decided on merits by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 23(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’ NEW DLEHI

Before: SHRI G.S. PANNU, VICE- & SHRI K. NARASIMHA CHARY

For Respondent: Ms. Rakhi Vimal, Sr. DR
Hearing: 08.02.2021

PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 14.11.2017 passed by the Commissioner of Income-tax (Appeals) [“CIT(A)], for assessment year 2013-14, M/s. Harsha Builtcom Pvt. Ltd. (“assessee”) filed this appeal.

2.

At the outset, ld. AR submitted that this appeal was preferred against the order of the CIT(A) when the CIT(A) refused to entertain the appeal which was presented in physical form, but subsequently, when the assessee filed the appeal in electronic form, the CIT(A) admitted the same and granted relief to the assessee by deleting the addition of Rs.2,08,63,791/- made by the Assessing Officer u/s. 23(i)(a) of the Income-tax Act on account of income from house property calculated on unsold property held in stock-in-trade. In these circumstances, ld. AR sought permission to withdraw the appeal stating that in so far as the grievance of the assessee in respect of ground No. 5 is concerned, ld. CIT(A) disposed it of on merits and should there be any grievance the assessee had in that respect, it would pursue the remedies against the order disposing of the appeal on merits.

3.

Ld. DR reports no objection to permit the assessee to withdraw the appeal. Recording the same, the appeal is dismissed as withdrawn.

4.

In the result, the appeal of assessee is dismissed.

1.

Order was pronounced on conclusion of virtual hearing in presence of both the parties on 8th February, 2021 .

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