GAGANDEEP SINGH,FARIDABAD vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

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ITA 2692/DEL/2025Status: DisposedITAT Delhi25 November 2025AY 2019-20Bench: SHRI C.N. PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The assessee moved an application to withdraw the present appeal, stating that a subsequent order by the CIT(A) allowed the appeal against the Section 143(1) intimation, making the current appeal infructuous. The tribunal noted the application and the no objection from the Ld. DR.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) that dismissed an earlier appeal against a Rectification Order. The CIT(A) had suggested filing an appeal against the intimation under Section 143(1) as the proper remedy.

What were the issues?

Whether the assessee should be permitted to withdraw an appeal that has become infructuous due to a subsequent favorable order in a related matter.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI

Before: SHRI C.N. PRASAD & SHRI M. BALAGANESH

Hearing: 25.11.2025Pronounced: 25.11.2025

ORDER PER C.N. PRASAD, JM,

The appeal of the assessee is preferred against the order dated 21.08.2025 passed by the ld. Commissioner of Income Tax (Appeals), Ahemdabad (in short CIT(A)) pertaining to A.Y 2019-20. 2. At the very outset the Counsel for the assessee moved the following application for withdrawal of appeal :-

3.

Noting the contents of the application the Assessee is permitted to withdraw the appeal. The Ld. DR has no objection in Assessee withdrawing his appeal. Thus, appeal is dismissed as withdrawn.

4.

Decision announced in the open court in the presence of both the parties on 25.11.2025.

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