SHYAM SEL & POWER LTD,KOLKATA vs. ACIT, CIR. 1(1), KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM Shyam Sel & Power Limited 5, S.S. Chamber, 2 nd Floor Princep Street, CR Avenue, Kolkata-700072 Vs. ACIT, Central Circle 1(1) Aaykar Bhavan Poorva, 110 Shanti Pally, Kolkata-700107 West Bengal (Appellant) (Respondent) PAN No. AAECS9421J
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the Pr. Commissioner of Income Tax (Central) Kolkata-1, (hereinafter referred to as the “Ld. PCIT”] dated 12.03.2024 for the AY 2013-14. 02. At the outset, the ld. Counsel for the assessee submitted before the bench that in the various grounds of appeal, the assessee has challenged the order passed u/s 263 of the Act by the ld. PCIT vide dated 12.03.2024, setting aside the assessment order passed u/s 153A/ 143(3) of the Act dated 13.07.2021. The ld. Counsel for the assessee further submitted that the instant appeal filed by the assessee has become infructuous as in the set aside proceeding the ld. AO has already framed the consequential assessment wherein no Shyam Sel & Power Ltd.; A.Y. 2013-14
addition has been made. Accordingly, the ld. Counsel for the assessee submitted that the assessee should be allowed to withdraw the appeal to which the ld. DR did not raise any counter argument.
03. After examining the records before us, we are inclined to dismiss the appeal as withdrawn.
04. In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 30.07.2025. (PRADIP KUMAR CHOUBEY)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)
Kolkata, Dated: 30.07.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
Sr. Private Secretary/ Asst.