Attractive Capital Services Private Ltd. , Delhi V. Ward-3(1), Delhi

ITA 666/DEL/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9121 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Delhi
• Next Hearing Date: 01-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 11-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 666/Del/2022 : Asstt. Year : 2017-18 Attractive Capital Services Pvt. Ltd., C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, New Delhi-110085 Vs Income Tax Officer, Ward-3(1), New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AABCA1120B Assessee by : Sh. Kapil Goel, Adv. Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 02.11.2023 Date of Pronouncement: 18.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. PCIT, Delhi-1 dated 15.03.2022. 2. The assessee has filed an application dated 02.11.2023 to withdraw this appeal and furnished application wherein it was stated as under: “Sir, In aforesaid connection, since present appeal is challenging impugned revision order passed u/s 263 (CIT revision) dated 15.03.2022 and subsequent to the same, recently Assessment Order is passed in consequence to impugned revision order dated 27.03.2023 (u/s 143(3)/263) on returned income with NIL addition, so present appeal has become infructuous due to this subsequent development. In light of this subsequent development, present appeal has been rendered infructuous so nothing survives to be ITA No. 666/Del/2022 Attractive Capital Services Pvt. Ltd. 2 adjudicated any further, accordingly, the present appeal my please be accordingly closed.” Humbly submitted, Sd/- (Kapil Goel) Adv./AR 3. The ld. DR did not object to the petition of the assessee. 4. In view of the above, the appeal of the assessee is dismissed as withdrawn. Order Pronounced in the Open Court on 18/01/2024. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 18/01/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR