M/S. RADIANT CASTINGS,NEW DELHI vs. ITO, NEW DELHI

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ITA 2480/DEL/2014Status: DisposedITAT Delhi04 May 2016AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, without going into the merits of the case, allowed the assessee's request to withdraw the appeal as it had become infructuous.

What were the facts?

The assessee filed an appeal against an order for AY 2009-10. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal has become infructuous due to subsequent relief from the AO and if it can be withdrawn.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S.V. MEHROTRA & SHRI CHANDRA MOHAN GARG

For Appellant: Shri Ashish Chadha, CA
Hearing: 04.05.2016Pronounced: 04.05.2016

PER CHANDRA MOHAN GARG, JUDICIAL MEMBER

1.

The assessee has filed this appeal against the order dated 25th March, 2014 passed by the ld. CIT-VIII, New Delhi for A.Y 2009-10.

2.

At the very outset, the ld. AR for the assessee submitted that the assessee does not wish to pursue the appeal and requested for permission to withdraw the appeal in view of the fact that the assessee has got relief from the AO in the reassessment order dated 25.3.2015 u/s 263 r.w.s 143(3) of the Income-tax Act, 1961 ['the Act' for short]. The ld. AR submitted that the appeal has now become infructuous.

3.

Per contra, the ld. DR did not raise any serious objection.

5.

Having heard the rival submissions, without going into the merits of the case, we dismiss the appeal filed by the assessee as having become infructuous and withdrawn.

6.

In the result, the appeal of the assessee stands dismissed as withdrawn.

The order is pronounced in the open court on 04.05.2016.

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