BHARAT PETROLEUM EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,,KOLKATA vs. ITO, WARD 49(2), KOLKATA

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ITA 217/KOL/2025Status: DisposedITAT Kolkata13 June 2025AY 2021-22Bench: SHRI DUVVURU RL REDDY (Vice President)2 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 noted that the Ld. Senior Departmental Representative did not object to the assessee's submission. Consequently, the Tribunal dismissed the appeal as having become infructuous.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, for Assessment Year 2021-2022. During the hearing, the assessee's counsel informed the Bench that the appeal had become infructuous.

What were the issues?

Whether the appeal filed by the assessee had become infructuous, leading to its dismissal without adjudication on merits.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Hearing: 06/05/2025Pronounced: 13/06/2025

(निर्धारण वर्ा /Assessment Year : 2021-2022) Bharat Petroleum Employees Vs ITO, Ward-49(2), Kolkata Co-operative Credit Society Ltd. Plot No.31, KIT Scheme No.118, Prince Gulam Md. Shah Road, Kolkata PAN No. :AADAB 1109 M (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Anil Kochar, Advocate रधजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Addl. CIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 06/05/2025 घोषणा की तारीख/Date of Pronouncement : 13/06/2025 आदेश / O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 31.12.2024 passed for Assessment Year 2021-2022.

2.

At the outset, ld. Counsel for the assessee brought to the notice of the Bench that the present appeal of the assessee has become infructuous and pleaded that the appeal may be dismissed as infructuous. Ld. Sr. DR did not raise any objection in this regard. Accordingly, I dismiss the appeal of the assessee as has become infructuous.

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