What did the Tribunal hold?

The Tribunal noted that the assessee had applied for withdrawal of the appeal and the Revenue had no objection. Therefore, the appeal was treated as infructuous and dismissed.

The assessee filed an appeal against an assessment order. Subsequently, the assessee filed an application to withdraw the appeal, stating that a fresh assessment order had been passed which did not make any adverse decisions.

What were the issues?

Whether an appeal can be dismissed as withdrawn and infructuous when a subsequent assessment order resolves the assessee's grievance.

Vishnu Sugar Mills Ltd. vs I.T.O., Ward-10(4) | ITAT Kolkata 2022

Income Tax Appellate Tribunal, BENCH “C” KOLKATA

Before: Shri Manish Borad, & Shri Sonjoy Sarma

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “C” KOLKATA Before: Shri Manish Borad, Accountant Member, and Shri Sonjoy Sarma, Judicial Member आयकर अपील सं.य/ Assessment Year:2014-15 बनाम Vishnu Sugar Mills I.T.O., Ward-10(4), Kolkata Ltd. C-3/3 Gillander V/s. House 8 N.S Road, Kolkata-700 001. PAN: AAACV9724B अपीलाथ" /Appellant ""यथ" /Respondent .. Hearing through video Conferencing अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Tushal Dhawal Singh, CIR/DR सुनवाई क" तार"ख/Date of Hearing 09-06-2022 घोषणा क" तार"ख/Date 13-06 -2022 of Pronouncement आदेश /O R D E R Per Sonjoy Sarma, JM :

The present appeal has been preferred by the assessee against the order dated 26-03-2018 passed by the of ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)], Kolkata-4, Kolkata which in turn arises out of assessment order passed u/s. 143(3) of the Income-tax Act, 1961 ( in short, the ‘Act’) by ITO, Ward-10(4), Kolkata on 19/12/2016 for the A.Y 2014-15. 1. AY 2014-15 Vishnu Sugar Mills Ltd

No body appeared on behalf of the assessee. However, at the time of hearing of the case, it is brought to our notice that an Application for withdrawal was filed by the appellant-assessee through its managing director on 8.3.2022 stating that after the order passed by the ld. PCIT-4, Kolkata u/s. 263 a fresh order u/s. 143(3)/263 dated 20.12.2019 was also passed by the AO and did not make any adverse decision or additions and concluded same as original assessment u/s. 143(3) and as such no grievance of the assessee against the order passed u/s. 263 by ld. PCIT- Kolkata. In consequent of that appeal of the assessee may, therefore, treated as infructuous and withdrawn.

We, after perusal of above application and hearing the ld.DR on this issue since he has no objection for such withdrawal of appeal by appellant. This appeal may be treated as infructuous and dismissed on withdrawal.

In view of above, the appeal of assessee is treated as dismissed on withdrawn.

VISHNU SUGAR MILLS LTD.,KOLKATA vs. I.T.O.,WARD-10(4), KOLKATA

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