UTPAL KUMAR MONDAL,HOWRAH vs. CIT(IT&TP), KOLKATA, KOLKATA

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ITA 1305/KOL/2019Status: DisposedITAT Kolkata06 July 2023AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee stated they had no grievance against the subsequent assessment order and did not wish to pursue the appeal. Therefore, the appeal was rendered infructuous.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income Tax Act. Subsequently, a fresh assessment order was passed under section 143(3) read with section 263.

What were the issues?

Whether the appeal against the section 263 order is maintainable when a subsequent assessment order has been accepted by the assessee.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax dated 29th March, 2019 passed under section 263 of the Income Tax Act in A.Y. 2014-15.

1.

Assessment Year : 2014-2015 Utpal Kumar Mandal 2. The ld. Counsel for the assessee at the very outset submitted that in consequence to the order passed under section 263, an assessment order dated 05.11.2019 has been passed by the ld. Assessing Officer under section 143(3) read with section 263 and the assessee has no grievance against this assessment order. Therefore, he does not want to pursue this appeal. Accordingly, this appeal is become infructuous and dismissed.

3.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on July 6th , 2023.

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