Rohit Kapoor, Noida V. ACIT (CPC), Bangalore

ITA 1542/DEL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7071 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 15-09-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 23-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC-II, NEW DELHI BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO.1542/DEL/2016 ASSESSMENT YEAR : 2012-13 SHRI ROHIT KAPOOR, FLAT NO.754, 7 TH FLOOR, GAUR GRANDEUR, SECTOR 119, NOIDA (U.P.) 201 301. PAN: ADWPK 1492R VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI V. RAJAKUMAR, ADVOCATE RESPONDENT BY : SHRI S.K. JAIN, SR. DR DATE OF HEARING : 15.09.2016 DATE OF PRONOUNCEMENT : 21.09.2016 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(APPEALS)-I, NOIDA DATED 27.01.2016 ON A SOLITAR Y GROUND THAT THE CIT(APPEALS) HAS ERRED IN CONFIRMING THE INITIAL OR DER PASSED U/S. 143(1) OF THE INCOME-TAX ACT, 1961 ['THE ACT'] AND DISMISSING THE APPEAL. 2. DURING THE COURSE OF HEARING, MY ATTENTION WAS INVITED TO THE ORDER OF THE CIT(APPEALS) WITH THE SUBMISSION THAT THE AS SESSEE HAS FILED AN APPEAL AGAINST THE ORDER PASSED BY THE AO U/S. 143( 1) OF THE ACT BEFORE THE CIT(APPEALS). IT WAS FURTHER CONTENDED THAT DURING THE COURSE OF PENDENCY OF APPEAL BEFORE THE CIT(APPEALS), THE ASSESSEE HAS MADE A REQUEST FOR ITA NO.1542/DEL/2016 PAGE 2 OF 3 WITHDRAWAL OF THE APPEAL, BUT INSTEAD OF ALLOWING W ITHDRAWAL OF APPEAL, THE CIT(APPEALS) HAS DISMISSED THE APPEAL OF THE ASSESS EE. 3. NOW THE ASSESSEE IS IN APPEAL WITH THE SUBMISSIO N THAT AGAINST THE ORDER PASSED U/S. 143(1), THE ASSESSEE HAS FILED AN APPLICATION FOR RECTIFICATION U/S. 154 OF THE ACT BEFORE THE AO AND THE AO HAS DISPOSED OF THE APPLICATION GRANTING RELIEF TO THE ASSESSEE. I N THE LIGHT OF THESE FACTS, THE ASSESSEE DID NOT INTEND TO PROSECUTE HIS APPEAL FILED BEFORE THE CIT(APPEALS) AND EXPRESSED HIS DESIRE TO WITHDRAW T HE SAME. BUT THE CIT(APPEALS) DID NOT ALLOW IT TO BE WITHDRAWN, RATH ER IT WAS DISMISSED AND THE ORDER PASSED U/S. 143(1) OF THE ACT WAS CONFIRM ED, WHICH CAUSES CONFUSION IN THE MIND OF THE AO. THE LD. COUNSEL F OR THE ASSESSEE FURTHER CONTENDED THAT ONCE THE INITIAL ORDER PASSED U/S. 1 43(1) OF THE ACT IS MODIFIED, THE PRESENT APPEAL DID NOT SURVIVE AND FO R THIS REASON ALSO, THE ASSESSEE INTENDED TO WITHDRAW THE APPEAL, BUT THE C IT(A) DID NOT ALLOW IT TO BE WITHDRAWN AND CONFUSION HAS BEEN CREATED. 4. THE LD. DR PLACED RELIANCE UPON THE ORDER OF CIT (APPEALS). 5. HAVING CAREFULLY EXAMINED THE ORDER OF CIT(APPEA LS) IN THE LIGHT OF RIVAL SUBMISSIONS, I FIND THAT UNDISPUTEDLY BEFORE THE CIT(APPEALS) THE ASSESSEE MOVED AN APPLICATION FOR WITHDRAWAL OF THE APPEAL FOR THE REASON THAT UNDER RECTIFICATION, THE AO HAS RECTIFIED THE ORDER AND ASSESSEE GOT THE RELIEF. BUT WHILE DISPOSING OF THE REQUEST OF THE ASSESSEE, THE CIT(APPEALS) HAS DISMISSED THE APPEAL OF THE ASSESS EE RESULTING INTO A ITA NO.1542/DEL/2016 PAGE 3 OF 3 CONFIRMATION OF THE INITIAL ORDER PASSED U/S. 143(1 ) OF THE ACT. SINCE THE ASSESSEE GOT RELIEF U/S. 154 OF THE ACT, THERE SHOU LD NOT BE ANY ADVERSE ORDER AGAINST HIM ON ACCOUNT OF THE CIT(A)S ORDER DISPOSING OF THE REQUEST OF ASSESSEE FOR WITHDRAWAL OF THE APPEAL. I, THERE FORE, CLARIFY THAT THE DISMISSAL OF APPEAL BY THE CIT(APPEALS) WOULD NOT H AVE ANY IMPACT ON THE ORDER PASSED U/S. 154 OF THE ACT BY THE AO. ACCORD INGLY, THE ORDER OF THE CIT(APPEALS) IS MODIFIED TO THE EXTENT THAT APPEAL FILED BEFORE THE CIT(APPEALS) IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS ALL OWED. PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF SEPTEMBER 2016. SD/- (SUNIL KUMAR YADAV ) JUDICIAL MEMBER NEW DELHI, DATED, THE 21 ST SEPTEMBER, 2016. /D S/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. ASSISTANT REGISTRAR, ITAT, NEW DELHI.