HIFAB CREATION,KOLKATA vs. I.T.O., WARD - 34(1), KOLKATA

PDF · subscribers
ITA 279/KOL/2026Status: DisposedITAT Kolkata21 April 2026AY 2018-20192 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's prayer to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). At the time of hearing, the assessee's partner filed an application to withdraw the appeal. This was because the CIT(A) had rectified its earlier order, addressing the assessee's grounds of appeal.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn after the CIT(A) rectified its order and addressed the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: Shri Sonjoy Sarma & Shri Rakesh Mishra

Per Sonjoy Sarma, Judicial Member: The instant appeal filed by the assessee is directed against the order dated 21.10.2025 passed by the NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2018-19. 2. At the time of hearing, no one appeared before this Bench. Therefore, the matter is heard with the assistance of the Ld. DR. We also perused the record, and, going through the record, we find that an application has been filed by the partner of the assessee’s firm dated 17.04.2026, whereby stating that the impugned order passed by the Ld. CIT(A) dated 21.10.2025 was rectified by the Ld. CIT(A) NFAC, Delhi, u/s 154 r.w.s. 250 of the Act dated 22.03.2026 by adjudicating the grounds of appeal raised by the assessee. Therefore, the grievance of the assessee against the order dated

I.T.A. No.279/Kol/2026 Hifab Creation; AY: 2018-19 21.10.2025 has been addressed properly. Accordingly, the assessee prayed before this Bench to withdraw the instant appeal. 3. We, after going through the contents of the said application and hearing the Ld. DR, we allow such prayer of the assessee. Accordingly, the instant appeal filed by the assessee is dismissed as withdrawn.

Kolkata, the 21st April, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member

Dated: 21.04.2026 DP, PS 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

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →