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Facts
The assessee filed an appeal against the order of the CIT(A) which was passed against a rectification order under Section 154 r.w.s. 147 of the Act. Initially, an assessment order was passed under Section 147 r.w.s. 144B, and subsequently, another order under Section 154 r.w.s. 147 invoked Section 115BBE with a higher tax rate.
Held
The assessee sought to withdraw the present appeal. The assessee's counsel submitted that a subsequent order by the CIT(A) allowed relief by deleting additions in the original assessment order, rendering the present appeal challenging the tax rate modification infructuous.
Key Issues
Whether the appeal challenging a tax rate modification becomes infructuous when the original addition leading to that modification is deleted.
Sections Cited
250, 154, 147, 144B, 115BBE
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
PER BENCH: This appeal filed by the assessee is against the order of Commissioner of Income Tax (Appeals) [hereinafter referred to as Ld. 'CIT(A)']-NFAC, Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 19.09.2024, which has been passed against the rectification order u/s 154 r.w.s. 147 of the Act, dated 15.12.2023. I.T.A. No.: 2282/KOL/2024 Assessment Year: 2017-18 Uniseven Engineering & Infrastructure Pvt. Ltd.
At the outset, ld. Counsel for the assessee has stated at Bar that as per the instructions of his client, he may be allowed to withdraw the present appeal filed by the assessee and submitted as under: “We humbly pray before Hon'ble Bench that this petition is for withdrawl of Appeal before hon'ble "C" bench against the Order of CIT(A) u/s 250 dated 19.09.2024 filed by the assessee against Assessment order u/s 154 rws 147 dated 15.12.2023. Fact of the case is that Ld AO, NFAC passed an Assessment Order u/s 147 rws 144B dated 24.03.2022 making addition to Returned Income of the Assessee. However Tax has been charged as per normal provisions of Income Tax @ 30%. Thereafter Ld AO has passed an Assessment Order u/s 154 rws 147 dated 15.12.2023 invoking the provisions u/s 115BBE and charging tax @ 60% plus Surcharge @ 25% Against the Said Order. The assessee was in Appeal against both the Assessment Order dated 24.03.22 and Assessment Order dated 15.12.2023 before CIT(A).
The Appeal against Assessment Order u/s 154 rws 147 was disposed of by Hon'ble CIT(A), NFAC, Delhi vide its Order u/s 250 on 19.09. 24. The assessee has filed further Appeal against the Said Order u/s 250 before Hon'ble ITAT and the date for hearing against said appeal is on 26.03.2025. Meanwhile, Hon'ble CIT(A) was kind enough to dispose of the quantum Appeal against Assessment Order u/s 147 rws 144B dated 24.03.2022 vide its Order u/s 250 dated 22.01.2025 allowing relief to assessee by deleting the addition made in the Assessment Order. Copy of the Order u/s 250 dated 22.01.2025 is attached herewith for your honour's reference. As a result, the order under Section 154 rws 147 dated 15/12/2023 against whish the appeal is before your honour fixed for hearing, has become infructuous, since the tax rate charged was applied to an addition that no longer exists. Consequently, the present appeal (ITA No. 2282/KOL/2024) disputing the modification of tax rate vide order u/s 154 has also become infructuous and is hereby prayed for withdrawal by the assessee. Your honour is requested to kindly take note of the same and acknowledge the withdrawal of the appeal by the assessee.”
The Ld. D/R has no objection in this regard. I.T.A. No.: 2282/KOL/2024 Assessment Year: 2017-18 Uniseven Engineering & Infrastructure Pvt. Ltd.
In view of this request, the appeal of the assessee is accordingly dismissed as withdrawn. Order pronounced in the open Court on 26th March, 2025. [Rakesh Mishra] [George Mathan] Accountant Member Judicial Member Dated: 26.03.2025 Bidhan (P.S.) I.T.A. No.: 2282/KOL/2024 Assessment Year: 2017-18 Uniseven Engineering & Infrastructure Pvt. Ltd. Copy of the order forwarded to:
Uniseven Engineering & Infrastructure Pvt. Ltd., 30D, Jawaharlal Nehru Road, Park Street, Kolkata, West Bengal, 700016. 2. ACIT, Circle-7(1), Kolkata.
CIT(A)-
CIT-
CIT(DR), Kolkata Benches, Kolkata.
Guard File. //// By order