NIHARIKA CO-OPERATIVE HOUSING SOCIETY LTD.,KOLKATA vs. ITO, WARD 30(1), KOLKATA, KOLKATA

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ITA 1805/KOL/2026Status: DisposedITAT Kolkata20 August 2026AY 2024-20252 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted the assessee's submission that the appeal's subject matter was resolved. Based on this, the tribunal dismissed the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee informed the tribunal that the demand issues were fully resolved through the Income Tax portal and the resolution was satisfactory.

What were the issues?

Whether the appeal should be dismissed as the underlying demand issues have been resolved and the assessee is satisfied with the resolution.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Respondent: Shri Sanjib Kumar Paul, Sr. DR
Hearing: 18.08.2026Pronounced: 20.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY,ACCOUNTANT MEMBER ITA No.1805/KOL/2026 Assessment Year: 2024-25 Niharika Co-operative Housing Vs. ITO, Ward-30(1), Kolkata Society Limited West Bengal-700031 Balaka, 64 Lake Road, Sarat Bose Road, West Bengal-700029 [PAN: AAAAN2204N] APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Sanjib Kumar Paul, Sr. DR Date of hearing : 18.08.2026 Date of Pronouncement : 20.08.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER This appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) [“the Ld. CIT(A)”, for short], dated 25.03.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2024-25.

2.

The Assessee submitted in writing that ‘subsequent to the filing of Appeal, the demand issues forming the subject matter of the Appeal were fully resolved through the Income Tax portal and the final order/resolution was received by the Appellant. The said resolution is

ITA No.1805/Kol/2026 Niharika Co-operative Housing Society Limited; A.Y: 2024-15 completely satisfactory to the Appellant’, therefore, sought for withdrawal of the present Appeal.

3.

Recording the submissions made by the Assessee, we,dismiss the Appeal of the Assessee.

Order pronounced on 20.08.2026. Sd/- Sd/- (GOPALAN GURUSAMY) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20.08.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY// (MANISH BHOI) DEPUTY REGISTRAR KOLKATA BENCHES, KOLKATA

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