M/S AARTI & COMPANY,LUDHIANA vs. ACIT, CIRCLE-1, LUDHIANA

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ITA 296/CHANDI/2023Status: DisposedITAT Chandigarh08 January 2024AY 2019-20Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (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 assessee sought permission to withdraw the appeal as they no longer had any grievance. The Revenue did not object to the withdrawal request.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee approached the Jurisdictional AO to give appeal effect to the order of the CIT(A). The AO passed an order giving the appeal effect.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn as it had become infructuous after the appeal effect was given by the AO.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI A.D.JAIN & SHRI VIKRAM SINGH YADAV

For Respondent: Smt. Amanpreet Kaur, Sr.DR
Hearing: 01.01.2024Pronounced: 08.01.2024

आदेश/ORDER

PER A.D.JAIN, VICE PRESIDENT

1.

This is assessee's appeal for assessment year 2019-20 against the order dated 14.03.2023 passed by the ld. CIT(A), NFAC, Delhi.

2.

The ld. counsel for the assessee has filed an Application dated 23.12.2023 seeking permission to withdraw the appeal. The contents of the withdrawal application are reproduced hereunder:

ITA 296/CHD/2023 A.Y.2019-10 Page 2 of 2

Hon'ble Sir,

On the last date of hearing 04.12.2023. Your Honour had asked the assessee to approach the Jurisdictional AO for giving appeal effect to the order of Ld. CIT(A) against which we had filed this appeal before Hon'ble IT AT.

We are pleased to inform you that the Ld. AO has passed an order giving the appeal effect to the order of Ld. CIT(A). Copy of the appeal effect order is enclosed. Since now we have no grievance, the appeal before your Honour is hereby withdrawn being infructuous.

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In view of the above facts and circumstances, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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 in the Open Court on 08th January,2024.

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