DEVENDER KUMAR,DELHI vs. PCIT-10, DELHI

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ITA 659/DEL/2022Status: DisposedITAT Delhi19 April 2023AY 2017-182 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 informed the tribunal that the consequential order was favorable and therefore, the assessee wished to withdraw the appeal. The tribunal accepted this request.

What were the facts?

The assessee filed an appeal against a revision order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act. A consequential order was subsequently passed by the Assessing Officer (AO), which favored the assessee.

What were the issues?

Whether the appeal filed against the PCIT's revision order is maintainable when a subsequent favorable order has been passed by the AO, leading to the assessee's desire to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI C. M. GARG & SHRI M. BALAGANESH

For Appellant: Ms. Mansi Jain, CA
Hearing: 18/04/2023Pronounced: 19/04/2023

O R D E R PER M. BALAGANESH, A. M.:

1. 1. This appeal in A.Y. 2017-18 arises out of the order by the Ld. Principal Commissioner of Income Tax, PCIT, Delhi in appeal No. ITBA/REV/F/REV5/2021-22/1039983053(1) dated 22.02.2022 (hereinafter referred to as ld. PCIT in short) against the order of assessment passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) 12.12.2019 by the Ld. Assistant Commissioner of Income Tax, Circle-28(1), Delhi (hereinafter referred to as ld. AO).

2. At the time of hearing, the ld AR vide a letter dated 18.04.2023 stated that this appeal is preferred against the revision order passed by the ld PCIT u/s 263 of the Act and a consequential order has been passed by the ld AO, the same had resulted in assessee’s favour. Accordingly, the ld AR submitted that the assessee would like to Devender Kumar withdraw this appeal. In view of the same, the appeal of the assessee is hereby dismissed as withdrawn.

3. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 19/04/2023.

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