GURDAYAL SINGH,KEONJHAR vs. PRINCIPAL CIT, CUTTACK

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ITA 194/CTK/2018Status: DisposedITAT Cuttack01 July 2019AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had no further grievance regarding the assessment order for AY 2013-14. Both the assessee's representative and the Revenue's representative agreed with this submission.

What were the facts?

The assessee filed an appeal against an order for AY 2012-13. However, at the time of hearing, the assessee's representative submitted that the assessment order for AY 2013-14, passed under Section 263, resulted in the same assessed income as the original assessment. Therefore, the assessee had no further grievance.

What were the issues?

Whether the appeal is infructuous due to the assessee having no further grievance after the revised assessment 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, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU

For Appellant: Shri B.R. Panda , AR
For Respondent: Shri Subhendu Dutta, DR
Hearing: 13/06Pronounced: 01/07

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK

BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

ITA No.194/CTK/2018 Assessment Year : 2013-14

Mr Gurdayal Singh,Prop. Vs. ACIT, Circle -2(1), Cuttack M/s. Guru Nanak Roadlines, At: Punjabi Para, Barbil, Keonjhar PAN/GIR No. ACBPS 9601 H (Appellant) .. ( Respondent)

Assessee by : Shri B.R. Panda , AR Revenue by : Shri Subhendu Dutta, DR

Date of Hearing : 13/06/ 2019 Date of Pronouncement : 01/07/ 2019

O R D E R Per Laxmi Prasad Sahu, AM This is an appeal filed by the assessee against the order of

the Pr. CIT, Cuttack dated 28.3.2018 for the assessment year

2012-13.

2.

At the time of hearing, ld A.R. of the assessee filed a copy of

assessment order dated 29.12.2018 for the assessment year

2013-14 in pursuance to the ld Pr. Commissioner of Income Tax

passed u/s.263 of the Act on 28.3.2018, wherein, the assessed

income is determined at Rs.2,00,28,550/- as was determined in

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ITA No. 194/CT K/ 2018 Asse ssment Year : 20 13- 14

the original assessment order dated 25.3.2016. Hence, it was his

prayer that the assessee has no further grievance.

3.

Ld D.R. also agreed to above submission of ld A.R. of the

assessee.

4.

In the above facts and circumstances of the case, we

dismiss the appeal of the assessee as infructuous being not

pressed.

5.

In the result, appeal of the assessee is dismissed.

Order pronounced on 01/07/2019.

Sd/- sd/- (Chandra Mohan Garg) (Laxmi Prasad Sahu) JUDICIALMEMBER ACCOUNTANT MEMBER

Cuttack; Dated 01/07/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Mr Gurdayal Singh,Prop. M/s. Guru Nanak Roadlines, At: Punjabi Para, Barbil, Keonjhar

2.

The Respondent. ACIT, Circle -2(1), Cuttack 3. The Pr.CIT(A) Cuttack 4. CIT(A) , Cuttack. 5. DR, ITAT, Cuttack 6. Guard file. //True Copy// By order

Sr.Pvt.secretary ITAT, Cuttack

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