M/S HINDU ASHRAM TRUST,NAHAN vs. ITO, NAHAN

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ITA 104/CHANDI/2024Status: DisposedITAT Chandigarh01 August 2024AY 2020-21Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the mistake was rectified and the assessee had no further grievance. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an addition sustained by the CIT(A). During the hearing, the assessee's counsel submitted a rectification order showing the CPC's mistake was corrected.

What were the issues?

Whether the appeal has become infructuous due to a subsequent rectification order.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Order PER VIKRAM SINGH YADAV, A.M. : This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Addl/JCIT(A) Patna dt. 08/12/2023 pertaining to Assessment Year 2020-21 wherein the addition/adjustment of Rs. 31,80,276/- determined by the CPC while processing the return of income was sustained.

2.

During the course of hearing, the Ld. AR submitted copy of the rectification order dt. 28/06/2023 and stated that the mistake committed by the CPC has since been rectified and assessee has no further grievance and that the present appeal so filed by the assessee may be allowed to be withdrawn.

3.

The Ld. DR is heard who has not objected to the said request made by the ld AR on behalf of the assessee.

4.

After hearing both the parties and considering the material available on the record and in particular the rectification order passed under section 154 dt. 28/06/2023 which has been brought to our notice during the course of hearing and the request so made by the ld AR on behalf of the assessee to withdrawn the appeal, the present appeal so filed by the assessee has become infructuous and is hereby dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 01/08/2024. परेश म. जोशी िव"म िसंह यादव (PARESH M. JOSHI) ( VIKRAM SINGH YADAV) "ाियक सद" / JUDICIAL MEMBER लेखा सद"/ ACCOUNTANT MEMBER AG

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