SHRI DIWALIBEN BHIKHUBHAI VARA DOLASHIA GURJAR KSHTRIYA KADIA SEVA SAMAJ,DHORAJI vs. THE ACIT, CPC, BANGALORE, CURRENT JURISDICTION, THE ITO (EXEMPTION)-WARD-1, RAJKOT

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ITA 219/RJT/2019Status: DisposedITAT Rajkot07 October 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the submission of the assessee's representative. As the issue no longer required adjudication due to the refund being issued, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2014-15. During the hearing, the assessee's representative stated that the Department had issued the refund as claimed by the assessee.

What were the issues?

Whether the appeal requires adjudication when the refund has already been issued to the assessee, rendering the contested issue moot.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Ms. SUCHITRA KAMBLE & SHRI WASEEM AHMED

For Appellant: Shri Mehul Ranpura, DR
For Respondent: Shri B.D. Gupta, Sr. DR
Hearing: 30.09.2022Pronounced: 07.10.2022

PER SUCHITRA KAMBLE, JUDICIAL MEMBER :

This appeal is filed by the Assessee against the order dated 16.09.2019 passed by the CIT(A)-3, Rajkot for the Assessment Year 2014-15. 2. At the time of hearing, the Ld. AR submitted that the assessee has instructed to withdraw the present appeal as the Department has issued refund as claimed by the assessee and hence the issue contested herein does not require adjudication at this juncture.

3.

The submission of the Ld. AR is taken on record and the appeal is dismissed as withdrawn. Assessment Year: 2014-15 4. In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 7th day of October, 2022. (WASEEM AHMED) Judicial Member Ahmedabad, the 7th day of October, 2022 PBN/*

Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

By order UE COPY

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