ITO,W-1(1),SILIGURI, MATIGARA vs. MANA PASWAN, DURGA NAGAR, ISKON ROAD

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ITA 622/KOL/2026Status: DisposedITAT Kolkata20 May 20262 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submission of the Revenue and allowed their petition to withdraw the present appeal. The appeal was dismissed as withdrawn due to being a duplicate.

What were the facts?

The Revenue filed an appeal against an order of the National Faceless Appeal Centre. During the hearing, the Revenue submitted that a duplicate appeal had been generated in the same case.

What were the issues?

Whether the appeal filed by the Revenue was a duplicate and should be withdrawn.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Before: Shri Rajesh Kumar, AccountantMember & Shri Pradip Kumar Choubey, JudicialMember

IN THE INCOMETAXAPPELLATE TRIBUNAL “C” BENCH AT KOLKATA Before Shri Rajesh Kumar, AccountantMember and Shri Pradip Kumar Choubey, JudicialMember ITA No.622/Kol/2026 Assessment Year: 2018 ITO, Ward, Siliguri, .………………………………….……….……Appellant Aaykar Bhawan, Parivahan, Nagar, Matigara, Silliguri- 734010 [PAN: AXCPP4463H] vs. Manu Paswan………….…………………….....……...…..…..Respondent Rabindra Sarani, Dabgram (P), Jalpaiguri- 734006, West Bengal Appearances by: Shri Sandeep Kumar Mehta, Addl. CIT, Sr. DR, appeared on behalf of the Appellant. None appeared on behalf of the respondent Date of concluding the hearing : May 19, 2026 Date of pronouncing the order :May 20 . , 2026 ORDER PerPradip Kumar Choubey, Judicial Member: This appeal filed by the revenue is directed against the order dated 16.12.2025 of the National Faceless Appeal Centre (NFAC) passed under Section 147r.w.s144 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. The Ld. DR in course of argument by filing petition has submitted that the duplicate appeal had been generated in the same case and for this department wants to withdraw the present appeal as it is a duplicate appeal.

3.

Keeping in view the submission as well as petition filed by the revenue. The appeal is hereby dismissed as withdrawn.

.

ITA No.622/Kol/2026 Assessment Year- 2018

Kolkata, the 20th May , 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dc Dated:.. 20. 05.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

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