GARDEX INDIA PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

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ITA 377/ASR/2025Status: DisposedITAT Amritsar21 January 2026AY 2023-24Bench: SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee filed an application to withdraw the appeal because the dispute regarding the Section 80JJA deduction had been resolved in their favor by the CIT(A)'s appeal effect order. The tribunal, with no objection from the revenue, dismissed the appeal as withdrawn and infructuous.

What were the facts?

The assessee, Gardex India Pvt. Ltd., filed an appeal against an order passed under Section 250 of the Income Tax Act, 1961, which originated from an order under Section 143(1). The dispute concerned a deduction claimed under Section 80JJA amounting to Rs. 47.68 lacs.

What were the issues?

The primary legal issue was the assessee's claim for deduction under Section 80JJA of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 80JJA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

Hearing: 20.01.2026Pronounced: 21.01.2026

This appeal is filed by the assessee against the order of the ld. Addl./JCIT (A)- 4, Delhi dated 27.03.2025 passed u/s 250 of the Income Tax Act, 1961 which has emanated from the order of the CPC, Bengaluru passed u/s 143(1) of the Act, 1961 dated 22.12.2023. withdrawal of the appeal due to the reasons that the dispute relating to the claim of deduction u/s 80JJA of the Act amounting to Rs.47.68 lacs has been decided in favour of the assessee in pursuance to the appeal effect order of the ld. CIT(A) and as such the assessee has no grievance.

3.

As such, the assessee has prayed for withdrawal of the appeal because the same has become infructuous.

4.

The ld. DR has no objection.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court as on 21.01.2026

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