M/S. SETH CHAGAN MALL HIRA LALL DUGAR CHARITABLE TRUST,KOLKATA vs. ITO WARD 1(3), EXEMPT,, KOLKATA

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ITA 63/KOL/2025Status: DisposedITAT Kolkata02 April 2025AY 2020-21Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)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 held that since the assessee had already obtained relief from the CIT(A) on the related rectification appeal, the current appeal against the earlier CIT(A) order had become infructuous and did not require further adjudication.

What were the facts?

The assessee appealed an order by the CIT(A) for AY 2020-21, which restored issues for reconsideration in proceedings under Section 143(1)(a). Prior to this, the assessee had filed a rectification application under Section 154, and an appeal against the rectification order was allowed by the CIT(A) on August 13, 2024.

What were the issues?

Whether the appeal against a CIT(A) order becomes infructuous when the assessee has already secured favorable relief on a related rectification order.

Which sections of the Income-tax Act were involved?

Section 143(1)(a),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 02/04/2025Pronounced: 02/04/2025

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

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