MSTC LTD.,,NEW TOWN vs. ITO, CIRCLE 1(1),, KOLKATA

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ITA 2414/KOL/2025Status: DisposedITAT Kolkata16 April 2026AY 2020-20212 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the appeal filed by the assessee had become infructuous due to the agreement on the appeal effect order. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the order of the NFAC. During the hearing, the Revenue provided an appeal effect order. Both parties agreed that there was no levy under sections 234F and 234C.

What were the issues?

The primary issue was whether the assessee's appeal was still maintainable after the appeal effect order was agreed upon by both parties, rendering it infructuous.

Which sections of the Income-tax Act were involved?

Section 234F,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri G. Bajerjee and A.N. Chatterjee, ARs
For Respondent: Shri Praveen Kishore, CIT-DR
Hearing: 16.04.2026Pronounced: 16.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.2414/Kol/2025 Assessment Year: 2020-21 MSTC LTD ITO, Circle-1(1), Kolkata

Plot No.CF-18/2, Street Vs No.175, Action Area-1C,New Town, S.O Rajarhat, North 24 Parganas, WB-700156. (PAN: AACCM0021E) (Appellant) (Respondent)

Assessee by : Shri G. Bajerjee and A.N. Chatterjee, ARs Revenue by : Shri Praveen Kishore, CIT-DR Date of Hearing : 16.04.2026 Date of Pronouncement : 16.04.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019-20/10172171 dated 21.08.2025.

2.

Shri G. Bajerjee and A.N. Chatterjee, Ars represented on behalf of the assessee and Shri Praveen Kishore, CIT-DR represented on behalf of the revenue.

ITA No.2414/Kol/2025

3.

At the time of hearing, the ld. DR has provided a copy of the appeal effect order dated 05.12.2025. There is no levy u/s 234F & 234C which was agreed by both the sides. Consequently, the appeal filed by the assessee in ITA No.2414/Kol/2025 has become infructuous and the same is dismissed as infructuous.

4.

In the result, the appeal of the assessee is dismissed as infructuous.

Order pronounced in the open court on 16/04/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated:16/04/2026 RS 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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