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Income Tax Appellate Tribunal, “C”
Before: Shri Sanjay Garg & Shri Rajesh Kumar
order
: June 16, 2022 ORDER
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 16.03.2021 of the Commissioner of Income Tax (Appeals)-15, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
2. At the outset, the ld. Counsel for the assessee has made the following submissions:
“1. The assessee had filed this appeal against the order passed u/s 250 of the IT Act 1961 dated 30/07/2019 u/s 271(1)(c) of the IT Act 1961 for AY 2015-2016.
The assessee's matters were looked after by CA Sudipta Bhattacharya who passed away in March 2020. It appears that the said CA had filed this appeal in 2019 before the Hon'ble ITAT. However the assessee was not aware of the filing of the appeal, though the assessee had signed the documents but as the appeal filing receipts were not available with the assessee, they were under the belief that the appeal had not been filed. 3 After the demise of the earlier CA the assessee firm engaged another CA Sri Birendra Goyal, who reviewed all the pending matters and filed another appeal against the same order passed u/s 250 of the IT Act 1961 dated 30/07/2019 u/s 271(1)(c) of the IT Act 1961 for AY 2015-2016 being ITA No 243/Kol/2021.
Assessment Year: 2015-16 S.D. Constructions 4. It is therefore apparent that due to inadvertence and incomplete information the assessee filed two appeals against the passed u/s 250 of the IT Act 1961 dated 30/07/2019 u/s 271(1)(c) of the IT Act 1961 for AY 2015-2016 one being which has already been disposed in favour of the assessee vide order dated 01/10/2021 and other appeal i.e. ITA No. 2400/Kol/2019 was pending. 5 The assessee humbly submits that as the appeal being ITA No. 243/Kol/2021 has already been disposed in favour of the assessee vide order dated 01/10/2021 thus the appeal i.e. ITA No. 2400/Kol/2019 has now become infructuous. 6 The assessee thus prays that appeal i.e. ITA No.2400/Kol/2019 be allowed to be withdrawn as infructuous.
In view of the above submissions of the ld. Counsel for the assessee, it comes out that the assessee has already preferred an appeal against the impugned order of the ld. CIT(A) which was registered as ITA No.243/Kol/2021 which has already been decided vide order dated 01.10.2021. In view of this, the second appeal filed by the assessee being not maintainable, is allowed to be withdrawn.
In the result, the appeal of the assessee is hereby dismissed as withdrawn.
Kolkata, the 16th June, 2022.