ABHINAV SUBHANGBHAI MALAVI,SURAT vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALURU

PDF · subscribers
ITA 386/SRT/2022Status: DisposedITAT Surat06 February 2023AY 2021-22Bench: SHRI PAWAN SINGH (Judicial Member), DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual hearing) Abhinav Subhagbhai Malavi, Suvas 6, Arogya Nagar Society, Opp. Shree Nandan Hospital, Athwalines, Surat-395001. PAN No. ABLPM 1869 K Vs. Assistant Director of Income Tax, CPC, Bengaluru. Appellant/ assessee Respondent/ revenue Appellant represented by Ms. Pinaz Bhagat, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 06/02/2023 Date of pronouncement 06 /02/2023 Order under Secti2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2021-22. During the hearing, the assessee's representative submitted that a subsequent order under Section 154 had resolved the grievance, making the appeal infructuous.

What were the issues?

Whether the appeal has become infructuous due to a subsequent order passed under Section 154 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 154,Section 254(1)

AI-generated summary — verify with the full judgment below

Appellant represented by Ms. Pinaz Bhagat, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 06/02/2023 Date of pronouncement 06 /02/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 15/11/2022 for the Assessment year (AY) 2021-22 2. At the time of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the assessee has received order passed under Section 154 dated 03/02/2023 wherein the grievance of assessee has been accepted thereby deleting the entire addition/adjustment made by CPC/Assessing Officer, therefore, the assessee left no grievance and the appeal filed by him has become infructuous. The ld.

ITA 386/Srt/2022 Abhinav Subhagbhai Malavi Vs ADIT (CPC) AR of the assessee submits that she may be allowed to withdraw the present appeal. The ld. AR for the assesse also furnished copy of order passed under Section 154 dated 03/02/2023 by the CPC.

3.

On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the Revenue has not objection if appeal of the assessee is dismissed as withdrawn. Therefore, considering the submissions of both the parties, we permit the assessee to withdraw his appeal.

4.

In the result, this appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 06th February, 2023. Sd/- Sd/- (Dr. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 06/02/2023 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT(A) 4. CIT 5. DR 6. Guard File By order

Sr. Private Secretary, ITAT, Surat

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →