Devender Kumar, Delhi V. PCIT-10 , Delhi

ITA 659/DEL/2022

AI Insights

This case involves an appeal by Devender Kumar against the order of the Principal Commissioner of Income Tax (PCIT), Delhi, which was initially in response to an assessment order passed under section 143(3) of the Income Tax Act, 1961 by the Assistant Commissioner of Income Tax, Circle-28(1), Delhi. The appeal was heard by the Income Tax Appellate Tribunal, Delhi Bench. However, during the proceedings, the assessee's representative informed the Tribunal about the withdrawal of the appeal, citing a favorable consequential order from the Assistant Commissioner of Income Tax following the PCIT's revision order under section 263 of the Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131156 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-04-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 11-04-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263; 143(3)

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. M. GARG, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 659/Del/2022 (Assessment Year: 2017-18) Devender Kumar, 138, Mohammad Pur, New Delhi-110066 Vs. PCIT-10, Delhi (Appellant) (Respondent) PAN: AHRPK2009B Assessee by : Ms. Mansi Jain, CA Revenue by: Sh. T. James Singson, CIT DR Date of Hearing 18/04/2023 Date of pronouncement 19/04/2023 O R D E R PER M. BALAGANESH, A. M.: 1. This appeal in ITA No.659/Del/2022 for 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 ITA No. 659/Del/2022 Devender Kumar Page | 2 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. -Sd/- -Sd/- (C. M. GARG) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19/04/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi