THE AGRI HORTICULTURE SOCIETY OF INDIA,KOLKATA vs. ITO, WARD 1(3), EXEMPTION, , KOLKATA

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ITA 1427/KOL/2025Status: DisposedITAT Kolkata04 September 2025AY 2021-20223 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 assessee's prayer for withdrawal of the appeal, to which the learned Senior DR did not object. The Tribunal noted that the assessee had filed an application stating that subsequent to the filing of the appeal, the CIT(E) had condoned the delay in filing Form 10B, and the Assessing Officer had passed a rectification order under section 154 of the Act deleting the earlier addition and demand. In view of these developments, the grievance of the assessee no longer survived, and the appeal had become infructuous. Therefore, the Tribunal dismissed the appeal as withdrawn. No specific issue was left undecided.

What were the facts?

The assessee, The Agri Horticulture Society of India, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata, against an order dated 14.05.2025 passed by the CIT(A), NFAC, Delhi, for Assessment Year 2021-2022. The assessee sought to withdraw the appeal. The reason for withdrawal was that subsequent to filing the appeal, the CIT(E) had condoned the delay in filing Form 10B on 18.09.2024. Consequently, the Assessing Officer passed a rectification order under section 154 of the Act on 24.07.2025, deleting the earlier addition and demand raised. The revenue did not object to the withdrawal.

What were the issues?

1. Whether the assessee's appeal has become infructuous and can be permitted to be withdrawn, in light of subsequent developments concerning the condonation of delay in filing Form 10B and the consequent rectification order by the Assessing Officer? Assessee's Contention: The assessee argued that the appeal has become infructuous because the CIT(E) condoned the delay in filing Form 10B, leading to a rectification order by the AO that deleted the additions and demand. Therefore, the assessee prayed for permission to withdraw the appeal. Revenue's Contention: The Revenue did not object to the assessee's prayer for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Amit Agarwal, Advocate, Ms. Ruchika Sharma, Sr. DR
For Respondent: Ms. Ruchika Sharma, Sr. DR
Hearing: 02/09/2025Pronounced: 04/09/2025

O R D E R

Per Pradip Kumar Choubey, JM :

1.

The assessee has filed the instant appeal against the order dated 14.05.2025, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2021-2022 2. At the outset, ld. AR submitted that the assessee wants to withdraw the present appeal which may kindly be permitted. In this regard, ld.AR submitted an application dated 02.09.2025 before the Bench stating therein that subsequent to the filing of the present appeal, the ld. CIT(E) was pleased to pass an order dated 18.09.2024 condoning the delay in filing of Form 10B. Accordingly, the Assessing Officer passed a rectification Order under section 154 of the Act dated 24.07.2025 whereby

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