ITO WD - 2(1), KOLKATA vs. UNICORN HOUSING (P) LTD., KOLKATA

PDF · subscribers
ITA 2190/KOL/2024Status: DisposedITAT Kolkata17 March 2025AY 2011-12Bench: Shri Duvvuru RL Reddy (Vice President)6 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the Revenue did not press its appeal, the appeal was dismissed as not pressed. Consequently, the Cross Objection filed by the assessee became infructuous and was also dismissed.

What were the facts?

The Revenue's appeal and the assessee's Cross Objection were listed for hearing. The Departmental Representative did not press the grounds of appeal for ITA No. 2190/KOL/2024.

What were the issues?

Whether the Revenue's appeal can be dismissed as not pressed and its effect on the assessee's Cross Objection.

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

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Heard together (2 matters)

ITA No. 2190/KOL/2024
C.O. No. 48/KOL/2024

Read from the judgment's own cause title. This page is filed under one of them.

(A.Y. 2011-2012) & C.O. No. 48/KOL/2024 (in ITA 2190/KOL/2024) (AY 2011-2012) Unicorn Housing Private Limited Appearances by: Shri Sujoy Sen, Advocate, appeared on behalf of the assessee Shri Kallol Mistry, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: February 27, 2025 Date of pronouncing the order: March 17, 2025 O R D E R

2.

As a result of dismissal of the appeal of the Revenue being not pressed, the Cross Objection bearing C.O. No. 48/KOL/2024 filed by the assessee has become infructuous. Accordingly, this Cross Objection filed by the assessee is also dismissed.

3.

In the result, the appeal of the Revenue as well as the Cross Objection by the assessee both are dismissed. Order pronounced in the open Court on 17/03/2025.

Recent GST High Court judgments

Search GST case law →