RAJBIR SINGH,GURGAON vs. ACIT, CENTRAL CIRCLE-19,, DELHI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Assessee requested to withdraw the current appeal because another appeal for the same assessment year was pending. The Revenue had no objection to this withdrawal.
What were the facts?
The Assessee appealed against an order of the CIT(A) which was in turn an appeal against an order passed by the ACIT under Section 143(3) read with Section 147 of the Income Tax Act, 1961. The assessment year in question is 2012-13.
What were the issues?
Whether the appeal can be withdrawn by the assessee due to pendency of another appeal for the same assessment year.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
This is an appeal preferred by the Assessee against the order dated 27.02.2025 of the Commissioner of Income-tax (Appeals), Delhi-27, Delhi [hereinafter referred as Ld. CIT(A), for short] in Appeal No.CIT(A), Delhi- 2/10512/2019-20 arising out of the appeal before it against the order dated 18.12.2019 passed u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ACIT, Circle 5(2), Delhi (hereinafter referred to as the Ld. AO).
It was submitted by the ld. AR that as there is another appeal of the assessee in for the same assessment year pending for today which assessee shall contest and the assessee be wllowed to withdraw this appeal, to which the ld. DR had no objection.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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