KONNAGAR SAMABAYA BANK LTD.,KONNAGAR, HOOGHLY vs. A.C.I.T., CIRCLE - 23(1), HOOGHLY

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ITA 32/KOL/2025Status: DisposedITAT Kolkata18 June 2025AY 2017-2018Bench: the Learned CIT (Appeals), along with an appropriate petition for condonation of delay.3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal condoned the 38-day delay in filing the appeal. Upon the assessee's request, acknowledging the incorrect appeal filing, the tribunal dismissed the appeal as withdrawn, granting the assessee liberty to approach the appropriate forum in accordance with law.

What were the facts?

The assessee, Konnagar Samabaya Bank Limited, filed an appeal for AY 2017-18 against an order of the National Faceless Appeal Centre. The appeal was inadvertently filed against a Section 154 order instead of the original Section 143(3) assessment order. The appeal, which was also time-barred by 38 days, was admitted after condonation of delay.

What were the issues?

Whether an appeal mistakenly filed against a Section 154 order, instead of a Section 143(3) assessment order, can be withdrawn to pursue the correct remedy; and condonation of delay for filing the appeal.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

For Appellant: Shri Miraj D Shah, AR
For Respondent: Shri Ranu Biswas, DR
Hearing: 18.06.2025Pronounced: 18.06.2025

O R D E R PER GEORGE MATHAN, JM:

This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] in appeal no. ITBA/NFAC/S/25-/2024-25/1069234586(1) dated 28.09.2024 for the AY 2017-18.

2.

Shri Miraj D Shah, AR represented on behalf of the assessee and Shri Ranu Biswas, DR represented on behalf of the revenue

3.

This appeal of assessee is time barred by 38 days and an affidavit for condonation of delay petition has been placed on file. Considering the averments made in the said affidavit, we condone the delay and admit the appeal for hearing.

4.

At the outset, Ld. Counsel for the assessee has filed a letter and requested to withdraw the instant appeal which reads under: -

6.

We therefore, dismiss the appeal as withdrawn with a liberty to approach the appropriate forum in accordance with law.

Order pronounced in the open court on 18.06.2025.

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