M/S. SETH CHAGAN MALL HIRA LALL DUGAR CHARITABLE TRUST,KOLKATA vs. ITO WARD 1(3), EXEMPT,, KOLKATA
आयकर अपीलीय अधिकरण, “डी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.63/KOL/2025
(नििाारण वर्ा / Assessment Year : 2020-2021)
M/s Seth Chagan Mall Hira Lall
Duggar Charitable Trust,
146/2, Bothra Market, Old China
Bazar Street, Kolkata
Vs ITO, Ward-1(3), Exempt, Kolkata
PAN No. :AADTS 3377 F
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Sunil Surana
& Shri Piyush Lakhotia, ARs
राजस्व की ओर से /Revenue by : Shri Sailen Samadder, Sr.DR
सुनवाई की तारीख / Date of Hearing
: 02/04/2025
घोषणा की तारीख/Date of Pronouncement : 02/04/2025
आदेश / O R D E R
Per Bench :
This is an appeal filed by the assessee against the order dated
26.12.2024, passed by the CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, passed in DIN & Order No.ITBA/APLS/S/250/2024-
25/1071584457(1), for the assessment year 2020-2021. 2. It was submitted by the ld.AR that this appeal is filed against the order passed by the ld.CIT(A) restoring the issues for reconsideration in the proceedings u/s.143(1)(a) of the Act. It was the submission that the assessee had also filed rectification application u/s.154 of the Act against the intimation u/s.143(1)(a) of the Act and against the rectification order, the assessee filed appeal before the ld. CIT(A), who has vide his order dated
13.08.2024
in DIN
&
Order
No.ITBA/NFAC/S/250/2024-
25/1067592442(1) allowed the appeal of the assessee. It was the 2
submission that consequently the present appeal of the assessee would become infructuous.
3. We have considered the rival submissions. As the assessee has already obtained relief from the Id. CIT(A) in the appeal against the order passed u/s.154 of the Act, the impugned order of the Id.CIT(A) against the intimation u/s.143(1)(a) of the Act would no more require adjudication.
Consequently, the appeal of the assessee is dismissed as infructuous.
4. In the result, appeal of the assessee is dismissed.
Order dictated and pronounced in the open court on 02/04/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 02/04/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(