CENTRAL ELECTRONICS LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

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ITA 662/DEL/2014Status: DisposedITAT Delhi11 January 2016AY 2008-092 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 to withdraw the appeals. The department had no objection to the withdrawal.

What were the facts?

The revenue filed appeals against the CIT(A)'s order. The assessee informed the tribunal that the CIT(A) had accepted their miscellaneous application and deleted the additions made by the AO.

What were the issues?

Whether the appeals filed by the revenue are to be dismissed as withdrawn based on the subsequent order of the CIT(A) and the assessee's request.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

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

Before: SHRI A.T. VARKEY & SHRI PRASHANT MAHARISHI

For Appellant: Shri Jitendra Nath, CA and Shri K.K. Aggarwal, AR

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & 662/Del./2014 (ASSESSMENT YEARS : 2007-08 & 2008-09) M/s. Central Electronics Ltd., vs. DCIT, Circle 3 (1), 4, Industrial Area, Sahibabad, New Delhi. Sahibabad – 201 010 (U.P.) (PAN : AAACC1261G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Jitendra Nath, CA and Shri K.K. Aggarwal, AR REVENUE BY : Ms. Susan George, Senior DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER :

These appeals, at the instance of the revenue, are filed against the order of the CIT (Appeals)-VIII, New Delhi dated 27.11.2013 for the assessment years 2007-08 and 2008-09.

2.

At the outset of the hearing, the ld. AR for the assessee filed a letter dated 11th January, 2016 of the assessee and submitted that the ld. CIT (A), New Delhi has been pleased to accept the assessee’s miscellaneous application u/s 154 of the Act and has deleted the additions made by the ld. AO; and the ld. AO did not file appeal against the order of ld. CIT (A), New Delhi passed u/s 154/250 of the Act dated 14.02.2014. Therefore, ld. AR for the assessee requested that they may be allowed to withdraw the appeals. The department has no objection.

3.

Having considered the submissions of the ld. AR for the assessee, we allow the assessee to withdraw the appeals. The appeals are accordingly dismissed as withdrawn.

Order pronounced in open court on this 11th day of January, 2016 after the conclusion of the hearing.

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