RIDHISIDHI SUPPLIERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE 4(1),, KOLKATA

ITSSA 7/KOL/2026Status: DisposedITAT Kolkata08 April 2026AY 2013-20143 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 considered the submissions of both parties. It noted that the Hon'ble Jurisdictional High Court had already set aside the assessment order. Therefore, the appeal filed by the assessee before the ITAT no longer survived. The Tribunal accepted the assessee's request for withdrawal. The ratio decidendi is that an appeal before the ITAT becomes infructuous and is liable to be withdrawn or dismissed when the underlying assessment order, which is the subject of the appeal, has been quashed by a higher judicial authority. The operative direction was to accept the withdrawal request.

What were the facts?

The assessee, Ridhisidhi Suppliers Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata, against the order of the Commissioner of Income Tax (Appeals)-27, Kolkata, for the assessment year 2013-14. The appeal was filed against an assessment order passed by the Assessing Officer. During the proceedings before the ITAT, the assessee's authorized representative submitted a letter stating that the assessment order had been quashed by the Hon'ble Jurisdictional High Court in W.P.A 12040 of 2021 dated 24.09.2021. Consequently, the assessee's appeal had become infructuous, and they wished to withdraw it. The revenue's representative had no objection to the withdrawal.

What were the issues?

1. Whether the assessee's appeal before the ITAT has become infructuous, requiring withdrawal, in light of the Hon'ble Jurisdictional High Court quashing the assessment order. (Question of mixed law and fact, concerning the validity of the assessment order and the consequential appeal). Assessee's Contention: The assessee argued that the assessment order being quashed by the Hon'ble Jurisdictional High Court renders the present appeal infructuous, and therefore, the appeal should be withdrawn. The assessee relied on the order of the Hon'ble Jurisdictional High Court in W.P.A 12040 of 2021 dated 24.09.2021. Revenue's Contention: The revenue did not object to the assessee's request to withdraw the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI MANJUNATHA G.

For Appellant: Shri Anupa Banerjee, Advocate

For Respondent: Shri Sanat Kr. Raha, CIT(DR)

Hearing: 08.04.2026Pronounced: 08.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANJUNATHA G., ACCOUNTANT MEMBER IT(SS)A No.7/Kol/2026 Assessment Year: 2013-14 Ridhisidhi Suppliers Pvt. ACIT, Central Circle-4(1), Ltd. Kolkata Vs Marshal House, 33/1 N.S. Road, 4th Floor, Room 444, Burrabazar, Kol-1. (PAN: AAECR2568R) (Appellant) (Respondent) Assessee by : Shri Anupa Banerjee, Advocate Revenue by : Shri Sanat Kr. Raha, CIT(DR) Date of Hearing : 08.04.2026 Date of Pronouncement : 08.04.2026 ORDER Per Bench: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-27, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/10377/2012-13 dated 19.11.2025 for the assessment year 2013-14.

Shri Anupa Banerjee, Advocate represented on behalf of the assessee and Shri Sanat Kr. Raha, CIT-DR represented on behalf of the revenue.

The ld. AR has filed a letter to submit that the assessment order has been quashed by the Hon’ble Jurisdictional High Court in W.P.A

IT(SS)A No.7/Kol/2026 12040 of 2021 dated 24.09.2021. It was the submission that the appeal of the assessee has become infructuous. The ld. AR desires to withdraw the appeal. The content of the said letter reads as under:

The ld. Sr. DR did not have any objection to withdraw the appeal.

IT(SS)A No.7/Kol/2026 5. We have considered the rival submissions. As the Hon’ble Jurisdictional High Court has already set aside the assessment order, the appeal filed by the assessee no more survives and the request of the withdrawal stands accepted.

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

Order pronounced in the open court on 08/04/2026.

Sd/- Sd/- [MANUNATHAN G] [GEORGE MATHAN] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 08/04/2026 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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