JHANSI RANI BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

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ITA 648/HYD/2022Status: DisposedITAT Hyderabad20 June 2024AY 2018-19Bench: SHRI LALIET KUMAR, HON’BLE (Judicial Member), SHRI MANJUNATHA G, HON’BLE (Accountant Member)3 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 allowed the assessee's request to withdraw the appeal. The revenue had no objection to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2018-19, which was passed pursuant to an order under section 153A. During the hearing, the assessee requested to withdraw the appeal as they had received relief from the Assessing Officer.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn, given that the grounds of appeal had become infructuous due to subsequent relief.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” , HYDERABAD

Before: SHRI LALIET KUMAR, HON’BLE & SHRI MANJUNATHA G, HON’BLE

For Appellant: Shri P. Murali Mohan
For Respondent: Shri Shakeer Ahamed
Hearing: 19.06.2024Pronounced: 20.06.2024

Appellant by : Shri P. Murali Mohan Rao, C.A Respondent by : Shri Shakeer Ahamed, Sr.AR Date of Hearing : 19.06.2024 Date of Pronouncement : 20.06.2024 O R D E R PER SHRI LALIET KUMAR, J.M : This appeal filed by assessee for the assessment year 2018- 19 arises against the order of the Commissioner of Income Tax (Appeals) – 12, Hyderabad dated 21.09.2022, pursuant to order passed by the Assessing Officer under section 153A of the Income Tax Act, 1961 (in short, “the Act”).

2.

At the time of hearing, the learned counsel for the assessee, Shri P. Murali Mohan Rao, referring to the grounds of appeal filed along with the Memorandum of Appeal submitted that since the assessee has got relief from the Assessing Officer while passing consequential order in pursuant to the order of ld.CIT(A), the grounds raised by the assessee challenging various additions becomes infructuous and hence, the assessee wish to withdraw the captioned appeal. The ld. DR for the Revenue, Shri Shakeer Ahamed, has no objection for the withdrawal of appeal filed by the assessee. Therefore, considering the request of the learned counsel for the assessee, the captioned appeal is dismissed as withdrawn.

3.

In the result, the appeal of assessee is dismissed.

Order pronounced in the Open Court on 20th June, 2024.

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