Indu Tyagi, Ghaziabad V. ITO ward -1(3), Ghaziabad

ITA 6061/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1090 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-07-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 15-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.6061/Del/2019 Assessment Year: 2009-10 Smt. Indu Tyagi, H. No. 276, Makanpur, Indirapuram, Ghaziabad Vs. ITO, Ward-1(3), Ghaziabad PAN :AHTPT2342J (Appellant) (Respondent) ORDER This is an appeal by the assessee against order dated 29.05.2019 of learned Commissioner of Income Tax (Appeals), Ghaziabad, passed under section 154 of the Income-tax Act, 1961 (for short ‘the Act’) pertaining to assessment year 2009-10. 2. I have heard the parties and perused the materials on record. It is evident, against the assessment order passed for the impugned assessment year, the assessee had preferred an appeal before learned Commissioner (Appeals). The appeal so filed by the Appellant by Sh. Raj Kumar Aggarwal, CA Respondent by Sh. Om Parkash, Sr. DR Date of hearing 14.07.2022 Date of pronouncement 12.10.2022 ITA No.6061/Del/2019 AY: 2009-10 2 | Page assessee was disposed of by learned Commissioner (Appeals) vide order dated 30.11.2017 by dismissing it. Subsequently, the assessee moved an application under section 154 of the Act seeking recall of the appellate order on the ground that various facts and argument have not been considered. However, stating that there is no mistake apparent from record in the appellate order, learned Commissioner (Appeals) dismissed the application filed under section 154 of the act. 3. Before me, it is an agreed factual position that, against the order passed by the first appellate authority dismissing assessee’s appeal, the assessee had filed an appeal before the Tribunal. In the meanwhile, the Tribunal, while deciding the appeal in ITA No. 1432/Del/2018 vide order dated 02.03.2020 has restored the matter back to the file of the first appellate authority for fresh adjudication. Thus, before me, learned counsel appearing for the assessee submitted that since, by virtue of the order passed by the Tribunal the appellate order passed by learned first appellate authority has been set aside for fresh adjudication, the present appeal has become infructuous. Accordingly, he sought permission to withdraw the appeal. ITA No.6061/Del/2019 AY: 2009-10 3 | Page 4. Keeping in view the submissions of learned counsel appearing for the assessee, I permit withdrawal of the present appeal. Accordingly, the appeal is dismissed as withdrawn. 5. In the result, the appeal is dismissed. Order pronounced in the open court on 12 th October, 2022 Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Dated: 12 th October, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi