ASHISH GARG,NOIDA vs. ACIT, CENTRAL CIRCLE-2, NEW DELHI

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ITA 612/DEL/2023Status: DisposedITAT Delhi31 August 2023AY 2013-14Bench: SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA (Judicial 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's counsel requested to withdraw the appeals as the current assessment orders did not make independent additions. The Revenue had no objection.

What were the facts?

The assessee filed appeals against assessment orders for AYs 2013-14 to 2015-16. The assessment orders adopted the last assessed income from earlier assessment orders without making independent additions.

What were the issues?

Whether the appeals should be allowed to be withdrawn when the impugned assessment orders merely adopted the last assessed income without independent additions.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. G.S.PANNU, HON’BLE & SH. ANUBHAV SHARMA

For Appellant: CA & Sh. Pranav Yadav, Adv
For Respondent: Shri Javed Akhtar, CIT-DR
Hearing: 28.08.2023Pronounced: 31.08.2023

Heard together (3 matters)

ITA No.612/Del/2023
ITA No.613/Del/2023
ITA No.614/Del/2023

Read from the judgment's own cause title. This page is filed under one of them.

The appeals have been preferred by the assessee against the appellate order dated 30.12.2022 of Commissioner of Income Tax (Appeals)-23, New Delhi for Assessment Year 2013-14, 2014-15 & 2015-16 respectively whereby the appeal of the assessee against assessment order u/s 153A r.w.s 143(3) of the Income Tax Act, 1961 dated 09.04.2021 passed by Assistant Commissioner of Income Tax, CPC, Central Circle-2, Delhi (hereinafter referred to as the Ld. AO).

ITA-612 & Ors. 2

2.

During the course of hearing, the Ld. Counsel for the assessee submitted that he has instruction to withdraw these appeals and filed a consolidated application to that effect. Para 2 of the application, being relevant, is reproduced as below ; “2. In the impugned assessment orders dated 09/04/2021 under the present appeal, no independent addition has been made. The assessing officer has merely adopted the last assessed income as per earlier assessment orders dated 11/01/2018. The appeals in respect of the earlier assessment orders dated 11/01/2018 are being separately pursued. Accordingly, the present appeals are being withdrawn. So, you are requested to allow the withdrawal of same.”

3.

The Ld. DR has no objection if the appeals are allowed to be withdrawn. 4. In view of the above, the appeals of the assessee are dismissed as withdrawn, with no liberty of restoration or filing the appeal on same grounds. Order pronounced in the open court on 31st August, 2023.

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