DELTA POWER SOLUTION INDIA PVT. LTD.,U S NAGAR vs. ACIT,CIRCLE-1, HALDWANI
What did the Tribunal hold?
The Tribunal dismissed the Revenue's appeal as withdrawn based on their request. Consequently, the Assessee's appeal was also dismissed as not pressed, as it had become infructuous.
What were the facts?
The Income Tax Appellate Tribunal (ITAT) heard cross-appeals filed by the Assessee and the Revenue for the assessment year 2012-13. The Revenue sought to withdraw its appeal.
What were the issues?
Whether the Revenue's appeal should be dismissed as withdrawn and if the Assessee's appeal becomes infructuous as a result.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN BENCH “DB”: NEW DELHI
Before: SHRI VIMAL KUMAR & SHRI BRAJESH KUMAR SINGH
O R D E R
PER VIMAL KUMAR, JUDICIAL MEMBER:
The cross-appeals by the Assessee and Revenue against order dated 21.12.2017 of the Learned Commissioner of Income-Tax (Appeals), Haldwani (hereafter referred to as “Ld. CIT(A)”) arising out of assessment order dated 18.03.2016 (hereinafter referred to as “the AO”) under Section 143(3)/92C(4) of the Income-Tax Act,1961 (hereinafter referred to as “the Act”) pertaining to assessment year 2012-13.
The time of hearing, Learned Departmental Representative appearing on behalf of the Revenue prayed for withdrawal of appeals as per letter dated 20.03.2025 by the ITO (Headquarter), Office of the PCIT to the JCIT, Haldwani.
Learned Authorized Representative for the appellant/assessee through application dated 16.04.2025 submitted that since the department seeks to withdraw the appeal, the appeal of appellant/assessee becomes infructuous.
In view of submission of the learned Departmental Representative, the appeal filed by the Revenue in is dismissed as withdrawn and in view of the submission of the Ld. Counsel for the appellant/assessee, appeal of the assessee in is also dismissed as not pressed.
In the result, both the cross-appeal Nos.1996/Del/2018 and 1970/Del/2018 are dismissed as withdrawn and not pressed respectively.
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