TAJSAR GRAM SEWA SAHKARI SAMITI LIMITED,SIKAR vs. ITO WARD 1 SIKAR, SIKAR

PDF · subscribers
ITA 925/JPR/2025Status: DisposedITAT Jaipur22 July 2026AY 2019-202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had set aside the assessment, rendering the appeal infructuous. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(A) which had set aside the assessment to the Assessing Officer for de novo proceedings. The assessee requested to withdraw the appeal as it had become infructuous.

What were the issues?

Whether the appeal filed by the assessee is infructuous due to the CIT(A) setting aside the assessment.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

Before: Smt. Annapurna Gupta & Shri T.R. Sentil Kumar

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, JAIPUR (HYBRID HEARING) Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Sentil Kumar, Judicial Member

ITA No: 925/JPR/2025 Assessment Year: 2019-20

Tajsar Badi Gram Sewa ITO, Sahkari Samiti Limited Ward-01, RI Samiti Limited, Vs Sikar Vill Tajsar Badi, Sikar PAN: AADAT4904C (Appellant) (Respondent)

Assessee Represented: Sh. Anil Kaushik, CA (Thr. V.C) Revenue Represented: Sh. Abhimanyu Singh Yadav, Addl. CIT Date of hearing : 22-07-2026 Date of pronouncement : 22-07-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the assessee as against the appellate order dated 12.02.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2019-20. 2. The registry noted that there is a delay of 49 days in filing the above appeal.

I.T.A No. 925/JPR/2025 Page No 2 Tajsar Gram Sewa Sahakari Samiti Limited

3.

At the outset, ld. Counsel, Sh. Anil Kaushik, CA appearing for the assessee submitted that ld. CIT(A) had set aside the assessment to the file of Jurisdictional Assessing Officer for de novo proceedings. Thus, the above appeal becomes infructuous and requested permission to withdraw the above appeal vide letter dated 27.09.2025. Ld. Counsel appearing through virtual also requested to withdraw the above appeal. 4. Ld. Sr. DR appearing for the Revenue has no objection for withdrawal of this appeal. 5. Recording the rival submissions, the appeal filed by the assessee is hereby dismissed as withdrawn. 6. In the result, the appeal filed by the assessee is Dismissed.

Order pronounced in the open court on 22-07-2026 Sd/- Sd/- (ANNAPURNA GUPTA ) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER *Ganesh Kr., Sr. PS Dated 22/07/2026 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Jaipur 6. Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील�य अ�धकरण, t;iqj

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →