Hariharan Srinivasan v. ADIT/ACIT

Parties Involved

Facts Summary

The appeal was filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2019-20. The assessee had filed an application under section 154 of the Act, which resulted in the CPC, Bengaluru, deleting the impugned addition. However, the Commissioner of Income Tax (Appeals) confirmed the addition by passing an order under section 250 of the Act. The assessee then filed an application for withdrawal of the appeal, as they had already received relief through the order under section 154 dated 11.02.2021.…

Legal Issues

• 1. Whether the appeal should be dismissed as withdrawn?

Judgment Outcome

Decided in favour of Assessee.

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