What did the Tribunal hold?

The Tribunal noted that the CIT(A) had already allowed the appeals on merits and deleted all additions. Considering the assessee's request and the fact that the appeals were filed on legal grounds as a precaution, the Tribunal dismissed the appeals as withdrawn.

The assessee filed three appeals against the orders of the CIT(A). The CIT(A) had already allowed the assessee's appeals on merits and deleted all additions made by the Assessing Officer. The assessee wished to withdraw these appeals filed on legal issues as a matter of abundant caution.

What were the issues?

The primary issue was whether the assessee's appeals, filed on legal grounds after the CIT(A) had already granted relief on merits, should be dismissed as withdrawn.

Shri Padmakar Rambhau Somwanshi… vs A, C.I.T Cent Cir., Akola | ITAT Nagpur 2022

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI VIKRAM SINGH YADAV & SHRI YOGESH KUMAR U.S

For Appellant: Shri Lalit Thambi,CA

For Respondent: Shri Rajeev Benjwal, CIT

Date of Hearing – 08.06.2022 Date of Order – 08.06.2022

O R D E R PER SHRI VIKRAM SINGH YADAV, A.M.

These are three appeals filed by the assessee directed against the respective orders of the Learned Commissioner of Income Tax(Appeals)- 3, Nagpur, dated 29.07.2016 for Assessment Years 2003–04, 2004–05 & 2005–06 respectively.

2 Padmakar Rambhau somwanshi

During the course of hearing, the ld. AR submitted that the ld.CIT(A) has already allowed these appeals on merits and have deleted all the additions. It was submitted that the present appeals were filed on legal issues as a matter of abundant caution and given the fact that the additions have been deleted by the ld.CIT(A), the assessee wishes to withdrawal these appeals.

Per contra, the ld. DR submitted that he has no objection, where the assessee prayer for withdrawal of these appeals are accepted.

After hearing both the parties and considering the submissions made by the ld. AR on behalf of the assessee, wherein the ld.CIT(A) has already allowed appeals on merits and have deleted all the additions, the present appeals, which are purely on legal grounds are hereby dismissed as withdrawn.

In the result, all the appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on 08 .06.2022

Sd/– Sd/– YOGESH KUMAR U.S VIKRAM SINGH YADAV JUDICIAL MEMBER ACCOUNTANT MEMBER NAGPUR, DATED: 08 .06.2022

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SHRI PADMAKAR RAMBHAU SOMWANSHI,AMRAVATI vs. A,C.I.T CENT CIR., AKOLA

What did the Tribunal hold?

What were the facts?

What were the issues?

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