Aditi Bhardwaj, Karnal V. PCIT, Karnal

ITA 5246/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8952 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRIISHTIYAQUE AHMED
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 5246/Del/2019 Assessment Year: 2009-10 Smt. AditiBhardwaj, H. No. 207, Sector-6, Karnal (Haryana). PAN:APGPA4316L Vs. Income-tax Officer, Ward 1(2), Gurgaon. (Appellant) (Respondent) Appellant by : Ms.Supriya Mehta, Ld. CA Respondent by : ShriIshtiyaque Ahmed, Ld. CIT/DR Date of hearing : 09.06.2022 Date of order : 09.06.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 15.03.2019, impugned herein, passed by the ld. Pr. Commissioner of Income Tax, Karnal (in short ‘ld. PCIT’) u/s. 263 of the Income-tax Act, 1961 (in short ‘the Act’ ), for the assessment year 2009-10. 2. The Assessee vide application dated 09.06.2022 has made a prayer for withdrawal of this appeal, stating that pursuant to the impugned order u/s. 263, the Assessing Officer had passed the consequential order u/s. 263/143(3) of the Act on dated 18.12.2019, whereby the impugned addition of Rs.82,50,000/- was made, against which the Assessee preferred an appeal before the ld. CIT(A) who allowed the appeal of the Assessee by [2] deleting the entire addition of Rs.82,50,000/- and the department has not filed any appeal against such deletion, being the tax effect less than Rs.50,00,000/-. 3. The Ld. DR did not raise any objection, on the request of the Assessee for withdrawal of appeal. 4. Having heard the parties, we observe that admittedly the matter under consideration has attained finality by order of the ld. CIT(A) in appeal of the Assessee filed against the assessment order, which was passed in pursuance to impugned order u/s. 263 of the Act. Therefore, nothing remains to be adjudicated in the instant appeal and accordingly, the prayer of the Assessee for withdrawal of this appeal is accepted. 5. In the result, the appeal filed by the Assessee stands dismissed as withdrawn. Order pronounced in the open court on 09/06/2022 Sd/- Sd/- ( ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-