BHARAT HARI GUPTA,KOLKATA, WEST BENGAL vs. DCIT, KOLKATA, WEST BENGAL

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ITA 2688/KOL/2024Status: DisposedITAT Kolkata23 July 2025AY 2009-10Bench: Shri Sonjoy Sarma (Judicial Member), Shri Rakesh Mishra, Accountant Member I.T.A. No.2688/Kol/2024 Assessment Year: 2009-10 Bharat Hari Gupta...............................................Appellant 7AB, Bright Apartments, 7, Bridge Street, Kolkata – 700019. [PAN: AELPG3307H] vs. DCIT, Circle-1(1), Kolkata.................................. Respondent Appearances by: Smt. Lalitha Del, AR appeared on behalf of the appellant. Shri Bonnie Debbarma, Sr. DR, appeared on behalf of the Respondent. D2 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 learned DR did not object to the withdrawal request. Considering the resolution of the underlying issue through rectification and the assessee's application, the tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee's appeal was filed against a CIT(A) order under Section 250. During the hearing, the assessee's representative informed the tribunal that a rectification application under Section 154 had been processed, resulting in the acceptance of the returned income and a refund being credited. Consequently, the assessee filed an application to withdraw the appeal.

What were the issues?

Whether to permit the withdrawal of an appeal before the Income Tax Appellate Tribunal when the core dispute has been resolved through a rectification order and a refund issued by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 250,Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH

Before: Shri Sonjoy Sarma & Shri Rakesh Mishra

Assessment Year: 2009-10 Bharat Hari Gupta..……………………..…………………....Appellant 7AB, Bright Apartments, 7, Brigde Street, Kolkata – 700019. [PAN: AELPG3307H] vs. DCIT, Circle-1(1), Kolkata…..……………..………………….…..... Respondent Appearances by: Smt. Lalitha Del, AR appeared on behalf of the appellant. Shri Bonnie Debbarma, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 22, 2025 Date of pronouncing the order : July 23, 2025 आदेश / ORDER

Per Sonjoy Sarma, Judicial Member:

1.

This appeal by the assessee is directed against the order dated 27.11.2024 passed by the Ld. Commissioner of Income-tax (Appeals)-2, Gurugram [in short CIT(A)] under section 250 of the Income-tax Act, 1961.

2.

At the time of hearing, the learned AR submitted that the assessee had filed a rectification application under Section 154 of the Income-tax Act, 1961, before the Assessing Officer. The said application was disposed of by passing an order under Section 154 read with Section 143(1) of the Act dated 16.04.2025. As a result of the rectification, the returned income was accepted and the refund has also been credited to the assessee's bank account. In view of the above, the assessee has filed an application dated 19.07.2025 before the Bench seeking withdrawal of the appeal.

Bharat Hari Gupta 3. The learned DR did not raise any objection to the prayer of the assessee. 4. Considering the above facts and circumstances and in view of the application filed by the assessee, we permit the withdrawal of the appeal. 5. In the result the appeal filed by the assessee is dismissed as withdrawn. Kolkata, the 23rd July, 2025.

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