SHILLONG EXPRESSWAY PRIVATE LIMITED,MUMBAI vs. DCIT, CIRCLE 22(2), DELHI, DELHI

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ITA 2023/DEL/2025Status: DisposedITAT Delhi10 September 2025AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 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 withdrawal of the appeal as the AO had already rectified the additions/disallowances based on a rectification application filed by the assessee.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2018-19. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn if the AO has already granted relief through a rectification order, making the grounds of appeal academic.

Which sections of the Income-tax Act were involved?

Section 250,Section 40A(3),Section 115JB(2C),Section 234C,Section 154,Section 143(3),Section 143(3A),Section 143(3B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

For Appellant: Ms. Hinal Shah, CA and Ms. Nidhi Agarwa, CA
For Respondent: Shri Pradumna Kumar Singh, Sr. DR
Hearing: 03.09.2025Pronounced: 03.09.2025

(ASSESSMENT YEAR: 2018-19) Shillong Expressway Private DCIT, Limited, Circle-22(2), 601,602, 6th Floor, Windsor Vs. Delhi. House, Off CST Road, Kalina, Santacruz (East), Mumbai-400098 Maharastra. PAN:AAOCS3427L (Appellant) (Respondent) Assessee by Ms. Hinal Shah, CA and Ms. Nidhi Agarwa, CA Department by Shri Pradumna Kumar Singh, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 03.09.2025 O R D E R

PER MANISH AGARWAL, AM:

1.

This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (‘the CIT(A) in short), dated 15.01.2025 u/s 250 of the Income Tax Act, 1961 for Assessment Year 2018-19.

2.

At the time of hearing, the Ld. Counsel for the Assessee filed a letter dated 28.08.2025 and expresses the desire to withdraw the present appeal as the rectification application filed by the assessee was allowed by the AO and substantial additions / disallowance made stood rectified, copy of such order is also placed on records. Relevant extract of the letter is reproduced as under: “The Appellant refers to the captioned appeal fixed for hearing before the Hon'ble 'G' Bench of the Income Tax Appellate Tribunal, Delhi ("Tribunal") on 03 September 2025. In this regard, the Appellant most humbly submits that Ground Nos. 1, 2 & 3 of the captioned appeal are legal grounds. Further, Grounds which pertain to the adjustments made on merits as under.

2 IT No.1564/Del/2025 Jai Healthcare Pvt. Ltd. vs. Addl.CIT  Ground No. 4: Double addition of Rs. 4,73.32,832/-relating to Ind AS adjustment while computing the total income under the normal provisions of the Act.  Ground No. 5: Double disallowance of Rs. 38,016/- u/s 40A(3) of the Act while computing the total income under the normal provisions of the Act.  Ground No. 6: Double addition of Rs. 1,25,37,613/- representing one fifth of the transition amount as referred to in section 115JB(2C) of the Act while computing the book profits under MAT computation  Ground No. 7: Incorrect consideration of rate of tax for calculating the tax liability under the normal provisions of the Act as 30% instead of 25%.  Ground No. 8: Excess levy of Interest u/s 234C of the Act With respect to the Ground Nos. 4, 5, 6, 7 & 8 of the captioned appeal, the Appellant had also filed a rectification application under section 154 of the Act against the assessment order passed under section 143(3) read with sections 143(3A) & 143(3B) of the Act, with the Learned Assessing Officer ("Ld. AO"). The Appellant humbly submits that the Ld. AO has passed an order under section 154 of the Act dated 21 August 2025 (received by the Appellant on 29 August 2025) deleting the adjustments referred to in the Ground Nos. 4, 5, 6, 7 & 8 of the appeal. A copy of the Order passed under section 154 of the Act is attached herewith as Annexure 1. It is submitted that since the Appellant has been granted relief by the Ld. AO vide the aforesaid rectification order, all the substantive grounds in relation to the present appeal before Your Honours have become academic and therefore, to be treated as infructuous. In view of the foregoing, the Appellant most humbly requests Your Honours to allow the withdrawal of the captioned appeal. We trust Your Honours will accede to our request and oblige. The inconvenience caused is sincerely regretted.”

3.

The Ld. Sr. DR for Revenue expressed no objection against withdrawal of the appeal by the assessee.

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