What did the Tribunal hold?

The tribunal noted that the appeal had become infructuous and no adjudication was required. Consequently, the appeal was dismissed as withdrawn by the tribunal.

The assessee filed an appeal against an order passed by the Commissioner of Income Tax (Exemptions). The assessee's authorized representative stated that the appeal had become infructuous.

What were the issues?

Whether the appeal filed by the assessee needs adjudication when it has become infructuous.

M/S Satyam Shikshan Sanstha… vs CIT | ITAT Nagpur 2021

Income Tax Appellate Tribunal, NAGPUR

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Makarand Oak

For Respondent: Shri Pradip Hedaoo

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the assessee against the order dated 29-09-2016 passed by the Commissioner of Income Tax (Exemptions), Pune.

The ld. AR submits that this appeal becomes infructuous and no adjudication is required on the grounds of appeal. Therefore, the appeal is dismissed as withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced in the open court on 10th November, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 10th November, 2021. RK आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Exemptions), Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, नागऩूर, 4. / DR, ITAT, Nagpur. गार्ड फ़ाइऱ / Guard File. 5. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधिव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

M/S SATYAM SHIKSHAN SANSTHA,NAGPUR vs. C.I.T(EXEMPTION), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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