What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as the matter had become academic due to the relief granted by the AO.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the Assessing Officer passed an order giving effect to the CIT(A)'s directions, granting the assessee entire relief.

What were the issues?

The primary issue was whether the appeal was maintainable when the assessee had received full relief in line with the CIT(A)'s directions.

Sicom Ltd vs DCIT | ITAT Mumbai 2015

Income Tax Appellate Tribunal, “E”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM

Hearing: 13/10/2015Pronounced: 13/10/2015

O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of the CIT(A)-7, Mumbai, dated 3-2-2011, for the assessment year 2004-05.

At the outset, ld. AR requested for withdrawal of this appeal. An application dated 16-12-2014 in this regard has been filed by the assessee. The contents of the applications are as under :- “Dear Sir, The above referred appeal is filed by SICOM Ltd., against the order passed by CIT(A), dated 3 February, 2011. In this connection, we would like to state as under :- The Hon’ble CIT(A), while disposing off the appeal, after giving specific direction to Assessing Officer (AO) has restored the matter to the file of AO to decide the appeal in view of such directions. In this regard, AO vide the passing the order giving effect to the CIT(A) order has accepted the Assessee’s contentions and accordingly entire relief has been granted to the assessee. In view of the same, the appeal against the said order has become academic. We therefore request your Honours to kindly permit us to withdraw the appeal and oblige.”

Ld. DR did not object to the same.

Considering the application of assessee for withdrawal of this appeal, we dismiss the appeal of the assessee as withdrawn. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on this 13/10/2015 Sd/- Sd/- (SANDEEP GOSAIN) (R.C.SHARMA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक Dated 19/02/2016 प्र.कु.मभ/pkm, नन.स/ PS आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आमुक्त(अऩीर) / The CIT(A), Mumbai. 3. आमकय आमुक्त / CIT 4. ववबागीम प्रनतननधध, आमकय अऩीरीम अधधकयण, भुंफई / DR, ITAT, Mumbai 5. गार्ा पाईर / Guard file. 6. सत्मावऩत प्रनत //True Copy// आदेशाि सार/ BY ORDER,

SICOM LTD,MUMBAI vs. DCIT RG 3(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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