ACIT,CIRCLE-1, HALDWANI vs. DELTA POWER SOLUTION INDIA PVT. LTD., U S NAGAR

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 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In the result, both the cross-appeal Nos.1996/Del/2018 and 1970/Del/2018 are dismissed as withdrawn and not pressed respectively.