MANDEEP SINGH DANG,PANCHKULA vs. INCOME TAX OFFICER, WARD-2(1), CHANDIGARH

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ITA 19/CHANDI/2024Status: DisposedITAT Chandigarh16 April 2024AY 2018-19Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)2 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's application to withdraw the appeal as the subsequent assessment order rendered the appeal infructuous. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed under Section 263. Subsequently, a fresh assessment order under Section 143(3) was passed, making no additions after considering the assessee's arguments and evidence.

What were the issues?

Whether an appeal becomes infructuous when a subsequent assessment order addresses the issues raised in the appeal.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI A.D.JAIN & SHRI KRINWANT SAHAY

For Appellant: Shri Parikshit Aggarwal, CA
For Respondent: Smt. Kusum Bansal, CIT, DR
Hearing: 15.04.2024Pronounced: 16.04.2024

आदेश/ORDER

PER A.D.JAIN, VICE PRESIDENT

1.

This is assessee's appeal for assessment year 2018-19 against the order dated 27.03.2023 passed by the ld. Pr.CIT, Chandigarh.

2.

The ld. counsel for the assessee has filed an Application dated 08.04.2024 seeking permission to withdraw the appeal. The contents of the withdrawal application are reproduced hereunder:

“Kindly refer to the matter cited as subject above. The appellant above cited filed appeal before the Hon'ble Bench against the order passed u/s 263 by the Worthy PCIT-1, Chandigarh. We are now most respectfully ITA 19/CHD/2024 A.Y.2018-19 2 submitting that the assessment order u/s 143(3), consequent to revisionary order u/s 263, has been passed by the Ld. AO wherein no. addition has been made after considering the arguments and evidences filed by the assessee. This, in our humble submission, has rendered the subject appeal as infructuous. Copy of the assessment order passed is attached herewith. It is, therefore, most humbly and respectfully prayed that the permission may please be granted for withdrawal of the subject appeal with a liberty to get the appeal revived, if the department intends to re-open the assessment at any future date. We shall be highly obliged.”

3.

The ld. DR has posed no objection to the request of the assessee.

4.

In view of the above facts and circumstances, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced in the Open Court at the time of hearing itself.

5.

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

Order pronounced on 16.04.2024.

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