SIKSHYA 'O' ANUSANDHAN,BHUBANESWAR vs. CIT (EXEMPTION), HYDERABAD

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ITA 138/CTK/2023Status: DisposedITAT Cuttack18 April 2024AY 2018-192 pages

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

Before: MANISH AGARWAL

For Appellant: Shri K.K.Bal, Adv
For Respondent: Shri Sanjay Kumar, CIT, Shri Sanjay Kumar, CIT DR
Hearing: 18/0Pronounced: 18/0

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.138/CTK/2023 Assessment Year : 2018-19 Sikshya Sikshya ‘O’ ‘O’ Vs. Pr. CIT (Exemption), Pr. CIT (Exemption), Anusandhan, 224, Dharma Anusandhan, 224, Dharma Hyderabad Hyderabad Vihar, Vihar, Khandagiri, Khandagiri, S.O. S.O. Khandagiri, Bhubaneswar. Khandagiri, Bhubaneswar. PAN/GIR No PAN/GIR No.AABTS 1525 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri K.K.Bal, Adv , Adv Revenue by : Shri Sanjay Kumar, CIT Shri Sanjay Kumar, CIT DR Date of Hearing : 18/0 04/2024 Date of Pronouncement : 18/0 /04/2024 O R D E R Per Bench This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the order of the ld CIT (Exemption), Hyderabad u/s.263 of the Act (Exemption), Hyderabad u/s.263 of the Act dated 28.3.2023 in Appeal 28.3.2023 in Appeal No.CIT(Exemption), Hyd at BBN/Revision No.CIT(Exemption), Hyd at BBN/Revision -263/100000454492/2023 263/100000454492/2023 for the assessment year assessment year 2018-19.

2.

Shri K.K.Bal K.K.Bal, ld AR appeared for the assessee and Shri d AR appeared for the assessee and Shri Sanjay Kumar, Ld CIT DR appeared for the revenue. appeared for the revenue.

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ITA No.138/CTK/2023 Assessment Year : 2018-19

3.

When the matter was called for hearing, the ld. AR relied upon the consequential assessment order passed by the Assessing Officer u/s.143(3)/263/144B of the Act dated 18.3.2024 in pursuance of revisional directions made under Section 263 of the Act. He prayed that since in the consequential order, the total taxable income has been determined at Nil, the appeal may kindly be withdrawn, to which, ld CIT DR did not have any objection. In view of above, we dismiss the appeal filed by the assessee as infructuous.

4.

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

Order dictated and pronounced in the open court on 18/04/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 18/04/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Sikshya ‘O’ Anusandhan, 224, Dharma Vihar, Khandagiri, S.O. Khandagiri, Bhubaneswar 2. The Respondent: Pr. CIT (Exemption), Hyderabad

3.

DR, ITAT, Cuttack 4. Guard file. //True Copy// By order

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