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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2019-20. During the pendency of the appeal, the assessee obtained relief through an order under section 154 of the Act, making the appeal infructuous.
Held
The assessee applied for withdrawal of the appeal due to the relief obtained under section 154. The revenue's DR did not object to the withdrawal.
Key Issues
Whether the appeal needs to be dismissed as withdrawn when the assessee has already obtained relief from the issue under appeal.
Sections Cited
154, 143(1), 250
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI S.S. VISWANETHRA RAVI, HON’BLE & SHRI S. R. RAGHUNATHA, HON’BLE
आदेश /O R D E R
PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2019-20, vide order dated 10.05.2024.
:-2-: ITA. No: 1705/Chny/2024
At the outset, the ld.AR of the assessee stated that the impugned addition has been deleted by the CPC, Bengaluru, in response to the application filed u/s. 154 of the Act by the assessee during the pendency of appeal filed with ld.CIT(A) vide order dated 11.02.2021. However, the ld.CIT(A) confirmed the addition made by the CPC, Bengaluru vide its intimation u/s. 143(1) of the Act dated 31.10.2019 by passing an order u/s. 250 of the Act on 10.05.2024, against which the appeal was preferred by the assessee before this Tribunal.
The assessee filed an application for withdrawal of this appeal, since the assessee got relief through order u/s. 154 of the Act dated 11.02.2021 by the CPC, Bengaluru by treating this appeal as infructuous.
The ld.SR DR, did not make any objection for withdrawal of appeal.