MEENA AGARWAL,RAIRANGPUR vs. CIT (IT & TP), KOLKATA AT BBN, KOLKATA

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ITA 99/CTK/2022Status: HeardITAT Cuttack11 January 2023AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's representative stated that they did not wish to press the appeal. Consequently, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the CIT under Section 263 of the Income Tax Act. A consequential order was passed giving effect to the CIT's order, and no addition was made to the assessee's income.

What were the issues?

Whether the appeal filed by the assessee against the CIT's order under Section 263 should be pressed, given that no addition was made in the consequential order.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA

For Appellant: Shri K.K.Bal
For Respondent: Shri M.K.Gautam
Pronounced: 11/01

O R D E R Per Bench This is an appeal filed by the assessee ag This is an appeal filed by the assessee against the order passed ainst the order passed u/s.263 of the Act by ld CIT(IT & TP), u/s.263 of the Act by ld CIT(IT & TP), Kolkata, dated dated 30.3.2022 in Appeal No.ITBA/REV/F/REV5/2021 ITBA/REV/F/REV5/2021-22/1042121942(1) 22/1042121942(1) for the assessment year 2017-18. 18.

2.

Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, Shri K.K.Bal, ld AR appeared for the assessee and Shri M.K.Gautam, ld CIT DR appeared for the revenue. ld CIT DR appeared for the revenue.

3.

It was submitted by ld AR that It was submitted by ld AR that consequential order has been passed consequential order has been passed giving effect to the order of the ld CIT(IT & TP), Kolkata u/s.263 of the Act giving effect to the order of the ld CIT(IT & TP), Kolkata u/s.263 of the Act giving effect to the order of the ld CIT(IT & TP), Kolkata u/s.263 of the Act

1.

P a g e 1 | 2 and no addition has been made. It was the submission that he did not wish to press the appeal and has endorsed in the file to that effect. Consequently, appeal filed by the assessee is dismissed as withdrawn.

4.

In the result, appeal filed by the assessee stands dismissed.

Order dictated and pronounced in the open court on 11/01/2023.

Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 11/01/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to :

1. 1. The Appellant : Meena Agarwal, Ward No.06, Kejorimal House, Rairangpur, Dist: Mayurbhanj 2. The respondent: CIT (IT & TP), Kolkata at BBN, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata.

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