SIMLON SAMABAY KRISHI UNNAYAN SAMITY LIMITED ,VILL- SIMLON, KALNA -I vs. ASSISTANT DIRECTOR OF INCOME TAX , CPC BENGALURU

ITA 1254/KOL/2024Status: DisposedITAT Kolkata15 January 2025AY 2019-20203 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's submission and application dated December 19, 2024, requesting to withdraw the present appeal. The assessee's counsel stated that the appeal had become infructuous because a prior appeal against the original return for the same assessment year (AY 2019-20) had already been adjudicated in the assessee's favour by the Hon'ble SMC Bench, Kolkata, in ITA No. 568/K01/2024, vide order dated July 22, 2024. The learned Departmental Representative did not object to this request. Consequently, the Tribunal held that the appeal of the assessee in ITA No. 1254/KOL/2024 was dismissed as withdrawn, as it had become infructuous. No specific finding was made on the merits of the original dispute, as the appeal was withdrawn procedurally.

What were the facts?

The assessee, Simlon Samabay Krishi Unnayan Samity Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, against the order of the Commissioner of Income Tax (Appeals)-2, Pune, for Assessment Year 2019-20. This order was passed under Section 250 of the Income Tax Act, 1961, and was against an intimation order under Section 143(1) of the Act dated July 22, 2020. During the hearing on December 19, 2024, the assessee submitted an application to withdraw the appeal. The assessee stated that the appeal was against a revised return and that the appeal against the original return had already been decided in its favour by the ITAT, Kolkata Bench, vide order dated July 22, 2024, in ITA No. 568/K01/2024. Consequently, the present appeal (ITA No. 1254/KOL/2024) had become infructuous.

What were the issues?

1. Whether the present appeal filed by the assessee has become infructuous and should be withdrawn, considering a prior adjudication in favour of the assessee on the original return for the same assessment year. Assessee's Contention: The assessee argued that the appeal should be withdrawn as it had become infructuous. This was because the appeal against the original return for AY 2019-20 had already been decided in the assessee's favour by the Hon'ble SMC Bench, Kolkata, in ITA No. 568/K01/2024 vide order dated 22/07/2024. Therefore, the current appeal, which was against a revised return, was no longer necessary. Revenue's Contention: The learned Departmental Representative (DR) had no objection to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SHRI SONJOY SARMA

order

: January 15th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

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